No, this is garbage. I have plenty of real accounts I need to log into already, I don't need another one that is there just so the vendor can track me and try to enmesh me in their ecology.
That's your point of view. I see access to so many services because I have a phone, laptop, watch and headphones. Apple doesn't use accounts only to track you, it uses accounts to do things like seamlessly switch your AirPods between devices.
You couldn't just pair the device to all of them and then seamlessly switch? The only thing the account is adding is removing that initial step on first pairing, but even that could be done without an account if the new device C was paired to host A and came in proximity to host B that was in connected at some point with host A.
