So, after a long analysis of this issue, I identified that's from macos-13 runner, when xcodebuildis run, the list of platform starts with :

{ platform:iOS, id:dvtdevice-DVTiPhonePlaceholder-iphoneos:placeholder, name:Any iOS Device }

Since macos-14 runner, the list starts with :

{ platform:macOS, arch:arm64, variant:Designed for [iPad,iPhone], id:0000FE00-72C76CA0FC1D03E0, name:My Mac }
{ platform:iOS, id:dvtdevice-DVTiPhonePlaceholder-iphoneos:placeholder, name:Any iOS Device }

So with macos 14 and later, xcode trye to build dependancies for the first platform, `macOS`.

I fix my issue by adding -destination "generic/platform=iOS" to xcodebuild command line.

But this add implies to install iOS Distribution certificates, not Apple Distribution certificates. (I don't find any solution to use Apple Distribution certificates)