...Alright Bob, you're the boss.
The same irony goes for the Windows 11 CPU support, the next version of macOS supports machines twice as old as Windows 11 supports. Microsoft embraces alt payment methods in the store and supports regulation, Apple doesn't and is the monopoly. The world is upside down in such strange ways in 2021.
... but you are similarly prompted and dark-patterned to create one anyway. It is just marginally easier to skip the choice, if you don't mind being nagged or diving into the buried option you need to switch it all off. And without an account, loads of features like family Screen Time don't even work.
Apple paved the way, while MS was being cautious because of the browser-related legal challenges. They made all this socially acceptable, so at one point the guys in Redmond rightly went "why can't we do the same?" and here we are.
Windows 11 breaks the bar here and requires internet now. It's not a dark pattern or skippable like you are implying here and it's not on remotely the same level as Apple or Google. Microsoft clearly is being the worst of anyone here.
They share it with "trusted partners." Which means data brokers. It's like money laundering, but for information. Look for the word "partners" in the small text of anything you commit to from signing up for e-mail to installing software to buying a car.