It’s not the resources but that supers aren’t sold by the NPCs on the market so it takes time to make them if you want to use one on the test server (unless you already have one on TQ). The OP wants to charge real ISK on TQ for the service of providing supers on SiSi for testing.
You will have to file a petition and ask CCP for a definitive answer of course, but I don’t see an issue. You could argue that since the test server can be wiped at any time, your service might be a scam for a player who pays you and then loses their super to a wipe the next hour, but since you can just straight out scam in Eve I think it is fine. Buyer beware and all that and you are providing a service, not a tangible asset.