There is little doubt that Apple keeps their OS source code CPU architecture agnostic, and compile it for both targets.
iOS is based on MacOS, and they cross pollinate bag and forth. It would be shocking if they didn't maintain for both targets.
But that doesn't mean they are getting ready for a switch or even that they are hedging for the possibility, just that having products in a different architectures that come from the same original source, they are making it easier to continue to move code between them.
So the existence of MacOS that can compile for ARM really doesn't signal anything about a switch.
I am sure they have iOS that will compile on x86, and
no one would think that means they are switching iPhone to x86.
My biggest bit of skepticism on this is how messy, expensive and work intensive, this would be, contrasted against how little effort/attention Apple has shown Macs in the last decade. Macs are left to languish running old parts for years (how old are Mac Pro and Mac mini?).
Macs are a small business to Apple, and they treat it as an afterthought.
That they are suddenly go to spend big, on money/resource/time on a transitions of somewhat questionable benefit, really doesn't make a lot of sense to me.
I just don't believe Apple cares that much about Macs anymore to make that kind of effort.