Hello,
On macOS 13 (even the latest v13.3) when virtualized on "Apple Silicon" machines only "ANSI" keyboards are provided (keyboard on American territories) and no "ISO" (keyboards in Europe). Normally choosing, for exemple, "French" country should automatically replace "ANSI" keyboards by "ISO" (and/or using Serial Number of the host ... I suppose) but this is not the case.
The "Keyboard Setup Assistant" app does not start either (to force keyboard detection)
/Library/Preferences/com.apple.keyboardtype.plist does not exist ...
https://support.apple.com/en-us/HT201794
https://switchandclick.com/ansi-vs-iso-layout/
Found no workaround.
Best regards