Comment by HDBaseT
15 hours ago
Whilst you don't "need" an Apple account to setup a Mac, using a Macbook without an account may not be viable for a lot of people.
First and foremost, you cannot install any applications through the primary method of app installation, which is the App Store.
You also cannot use certain applications like iMovie (which is pre-installed) without an Apple Account.
MacOS will always prompt you in the Settings to sign in with iCloud. Opt into Betas, including Public and Developer Betas are not possible without an iCloud account.
The Apple land is miles better than the Microsoft land, which you aptly point out though.
I've never seen it stated anywhere that the App Store is the primary method for macOS. Well, I could be wrong, maybe Apple does mention it somewhere, but pretty much every popular app publisher still publishes their .dmg file directly on their own website, much like most Windows developers.
At least I've never had to use the store in my 15+ years of using MacBooks, and I can't see myself using one anytime soon, unless Apple starts forcing you to (in which case I'll just stick to using homebrew).