Windows 11 changed the OOBE to have users sign in, though this can be bypassed fairly easily if you're tech-literate. Sometimes for installs I'll bypass, other times I'll log in with a Microsoft account, then create a local user, switch to that user, and then delete the computer account for the MS account.

My original comment was that macOS is no better. They require an account for downloading any app on the app store. The Microsoft store does not require one.

They do not