When Apple forces users to use an online account to access their local Mac, and disables their OS unless they turn on iCloud on their Mac -- then you can claim equivalence between them.
Maybe it is possible and I just missed it. But either they don't allow it, or they have enough dark pattern bullshit to trick me, either way, it's the same as windows to me.
What do you mean? Windows doesn't do that. Contrary to what the blog post claims, you can easily uninstall OneDrive (unlike iCloud).
And using Windows without an online account is possible, although the process is cumbersome enough to deter the average user.
I think Windows will always be able to work without a MS account, because there are many critical (offline) deployments out there. But they'll probably make it difficult if you're using a "consumer" edition.
[1] https://learn.microsoft.com/en-us/windows-hardware/manufactu...
Gatekeeping and second opinions don't really move the needle on where I stand with either company.