Macs don't need Apple accounts at all. I just set up three Macs with no Apple accounts, not needed for intended use. They all work fine. Apple accounts are only needed if access to Apple services is desired.

> On Macs you're pretty much have to make an Apple account too, but somehow that's not evil?

Really? Isn't this only for App Store and other Apple services? You can still do your everyday basic things, including downloading and installing software from internet.