I would also bet the already have full macOS running on ARM internally. I think we are seeing the proof of this in the new libraries being released to support the iOS like apps (News and Stocks) on the Mojave.
You don't need to rewrite them from scratch. They've had those companies for years and it's a good bet that they've done work to make it more portable. It was already available back when Macs were using PPC, so the code is obviously somewhat portable.
AFAIK, they essentially "just" maintained the x86 port of NeXTSTEP throughout the entire migration from NeXTSTEP to Mac OS X.
I wouldn't be amazed if they supported big-endian PPC still for the sake of maintaining portability, though I feel that's less likely than little-endian ARM.