The Emacs builds have not needed GCC installed via homebrew for some time now. So it should be safe to remove this dependency.
Homebrew tap for binary builds of Emacs provided by jimeh/emacs-builds.
brew tap jimeh/emacs-builds
The following Homebrew Casks are provided by this Homebrew Tap:
emacs-app
emacs-app-nightly
master
emacs-app-nightly-28
emacs-28
emacs-app-good