Sorry, but Macs require an online account only if you want to use optional online services offered by Apple, just as is the case with Microsoft and something like OneDrive or Office 365.
You aren't required to use the optional services on either platform.
The difference is that Microsoft wants to force you to use an online Microsoft account to log into your own local computer. Macs do not require that.
I have no OS or tech giant loyalty, but I think the pushiness is wash between MacOS and Windows. I still haven't found a way to stop my mac from nagging me to log into iCloud, I currently am dealing with a bug where the iCloud login modal shows up immediately after I dismiss it, in an unceasing cycle, and I have to launch the App store and the quit before the nagging stops.
I recently set up a Windows 11 laptop over the holidays and found out (from Google) esoteric "oobe*.exe" command I had to run on the CLI on first boot (pre-setup) that showed the option to create a local account in the UI. I didn't get any nags post set-up.
As far as annoying reminders go, Microsoft takes the lead by using repeated full screen ads.
> Though this is a fresh wave of full-screen update reminders, it's far from the first time Microsoft has used this tactic.
https://arstechnica.com/gadgets/2024/11/microsoft-pushes-ful...
At any rate, Microsoft has made multiple changes over the years designed to hide the option of using a local user account in Windows, which is a bridge too far.