They aren't getting around any limitations. How you decide to bill for meeting the limitations is a business decision, and you can do it via either higher average rates and allow more granular rentals to be financially covered that way or by requiring a 24 hour minimum.
I.e. just because Apple requires you to do things in 24 hour increments does not mean your billing has to expose it in exactly the same way.
I dont think thats an correct interpretation of the EULA, they are just choosing to ignore it - https://wiki.licenseware.io/catalog/rules/apple-macos-lease-...