Both.
I don't think anyone (reasonable) should be concerned and I think most people, developer or not, are not concerned.
This is just yet another example of this vocal minority on HN that regularly talks shit about every Google hardware product, where the argument against this specific product actually comes down to a larger argument against Google and how much access and gatekeeping they have with regards to your computer use.
What irritates me is that this is Google's core business and if you're not interested in Google products because of that, then who the hell cares what you have to say about this product? It's like if Google launched a volleyball net and the top comment was something like, "Well, I don't have a house or a backyard and so I won't buy this because I won't have space for it!"
Well then clearly you weren't going to buy this product in the first place, so what use is your opinion here? Why would Google make a laptop that has nothing to do with the rest of their business? Is the parent comment suggesting that Google should make a general purpose laptop that doesn't integrate with Google accounts?
On top of all of this, it's not like the laptop becomes a brick in the event that your account would get locked. You can still use it in incognito mode, albeit without Android apps and such.
Furthermore, doesn't this exact same argument apply to Windows 10 with a live.com account login, and Apple with iCloud account logins? Seems to me like the privacy zealots seem to come out stronger against Google.