I've been using GrapheneOS with F-droid and Aurora Store without logging into a Google account for years.
I've yet to run into a single thing I either couldn't use or couldn't work around.
I had to buy a replacement phone in a hurry last year when my old phone's screen stopped working, just so I could login to make an urgent bank transfer. I would have preferred to take my time over what to buy, but so many financial things I use are blocked without a smartphone now.
As for "working around" it, it's ridiculous to impose that expectation on the general population. Sure, you and I will always be able to find a way to hack around restrictions, but it's inaccessible to the overwhelming majority of the population.
Most people use phones they bought at their local electronics store, with default Android OS and default settings.
The exception establishes that you can.
The exception very specifically and precisely does disprove the rule.