You're missing the point though. The device should be usable on its own. This is extremely anti-consumer, it doesn't matter if there's a simple solution
These devices are pointless "on their own". What would an Apple TV do without any external dependencies? Play the pre-loaded screen savers?
What? You can watch Netflix, Hulu, Disney+, and do a ton of other things that absolutely don’t require an iOS or macOS device to activate it.
You can also buy first-party stuff from iTunes on your AppleTV without any other device; maybe you need to have used a computer at some point in the past to make the Apple ID, but it certainly isn't an ongoing requirement to own anything except a TV (as AppleTV isn't actually a TV, despite the name ;P), and having an Apple ID is probably also required to download even free apps from the App Store.
Based on my last two experiences, you can't on Roku - you can't watch Netflix, Hulu, or Disney+.
Worse, you need a working payment method with Roku to use the device.
Personally, I find that a bit more egregious. EDIT Nevermind this last bit. I didn't see that the top level workaround... doesn't work around the issue.
I am Confused as what you're trying to say. I have Roku express and a TV with built in Roku. Neither requires me to own any weird additional devices to watch Netflix, Disney,prime etc?
It requires an active Roku account (including a valid credit card), which this thread was specifically about - requiring an Apple account to watch Netflix et. al.
He already did, he mentioned in the comments there was no option to approve it so he's stuck at that page.
It's mentioned in the replies that there was no prompt to accept the new terms and conditions when using a browser. Interestingly, the word messages also excludes macOS, mentioning only iOS or iPadOS.
The thread indicates the OP tried this and was not prompted. Therefore this does not resolve the issue.