I would definitely male a game while wearing my shure custom fit ear buds. Seriously though, there's a lot more to making quality games that anyone would want to download (or more importantly pay for) than just accessibility to a SDK. If SDK access is your problem, you can pick up a used Mac Mini for $300 or less off Craigslist. Unfortunately, SDK access alone doesn't come with knowledge of Objective-C, an innovative game idea that hasn't been beaten to death on the App Store, and most importantly, the quality art resources to make your game stand out in the crowd.
I would make a game/app for the iphone/ipod touch if they has a SDK for windows.... But the SDK for iphone will never be avaibable on Windows...
Presuming that, I would probably give a crack at it, but I don't think I'd submit anything. Just jailbreak to avoid having to pay to put it on my device, and all that. I don't think I'd make anything that anyone would want. Maybe just me a custom Notes app or an email feeder.
I wish they would at least do something like... i don't know.. create an official plugin for something like Eclipse so Windows users could make apps. I do want to get a Mac but I don't have any money to get one and I want to make an app and sell it, hopefully making enough money to buy a Mac. But I cannot find any good workarounds. I was going to try to make an app on my laptop and then take the code and all and finish it on my friends Mac. *sigh* oh well... guess there's no room for me on the app store.. *tears* lol