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Sign-in-with-Apple might be acceptable here, allowing the user to opt for an app-specific anonymous email. But the lack of explanation is baffling.

If the data is stored locally, there is no need for any account/ email/ whatever anywhere. That's what is completely baffling here.

It's a subscription based model. It needs your account/email to make sure you're still subscribed.

No. All the subscription details go through the App Store.