Disclaimer: This guide is for educational purposes regarding the structure of such installers. The author does not endorse using unofficial macOS distros.
Searching for a "paper" or research regarding primarily leads to community-driven guides and security discussions surrounding Hackintosh "distros." Niresh is a well-known name in the Hackintosh community for providing pre-patched macOS installers (distros) designed to run on non-Apple hardware. Overview of Niresh Big Sur Niresh Big Sur Dmg