Regular Xamarin (not the Azure version) clearly requires Mac computer running Mac OS X to develop iOS applications. But in Microsoft Azure Xamarin.iOS documentation, there is no
No matter which type of iOS application or libraries you want to use, you'll need a Mac to compile the project.
Xamarin iOS for Visual Studio accomplishes an amazing feat: it lets you create, build and debug iOS applications on a Windows computer using the Visual Studio IDE. It cannot do this alone – iOS applications cannot be created without Apple’s compiler, and they cannot be deployed without Apple’s certificates and code-signing tools. This means that your Xamarin.iOS for Visual Studio installation requires a connection to a networked Mac OS X computer to perform these tasks for you. Once configured, Xamarin’s tools will make the process as seamless as possible.
ref: https://developer.xamarin.com/guides/ios/getting_started/installation/windows/
Xamarin offers a ready made component to work with Azure. You would include that in your iOS and/or Android application. To build for iOS you will still need to do it with a mac.So the answer to your question is no.
It's a lot of similar quiestion, you can develop on PC, but you need mac to compile the ios native code