Not being able to use the app store is pretty different from not being able to setup the computer.
Like, my point is that these devices are fully functional out of the box even without an account(but yes, it sucks that you need one to unlock it fully)
Windows 11: lay-users can do literally nothing of value with their computer without signing in to an account they probably don't want
MacOS: lay-users can use the internet and download software provided outside of the app store without signing into an account that they probably don't want
Calling these equivalent would be quite an exaggeration.