I can buy a thinkpad and install linux on it without once creating a microsoft account. I can buy an android phone supported by GrapheneOS, and use it as a perfectly fine phone without ever creating a google account.
I cannot buy an iPhone without creating an apple account, without getting ads shoved in my face by apple, without them deciding what I can and can't install on it, and them charging me for the privilege of writing my own software.
Microsoft doesn't deserve as much shame here as Apple does since MS isn't requiring their hardware vendors to lock down the hardware to only be able to run Windows (even though they very well could). Apple, with iOS, is.