What happens to a Developer Account when I disable 2-Factor Authentication
You should consider keeping the 2FA enabled on your Apple ID. It is not required to disable the 2FA on your Apple ID if you do not have any Apple device linked to your account.

In the absence of any trusted device(s) (Macs or iOS/iPadOS devices), you can add a trusted mobile number to your Apple ID account, and can receive 2FA codes via SMS.