Is it possible to develop and test on the nest device that is not connected to any heat or air conditioning instead of the Nest Developer Tool?
Yes.
The devices have to be configured in a way that they think they have HVAC connections.
You can do this by putting wires into the W1 and Y1 locations. They don't have to be connected to anything, just cut a length of wire, strip the end, and put it in. The base senses whether there is a wire inserted.
You also must power the thermostat with the RC and C connections. A 24VAC transformer works fine.
Disclaimer: I don't work for Nest, and don't install them professionally.
Edited to Add: You may also want a wire on the 'G' terminal, to allow you to control the fan.