An Apple account together with an iPhone and MacBook let’s you share clipboard, passwords, notes etc., a no brainer.
Windows laptop and iPhone? I guess an Apple account still is more useful here too, actually. So the average user does not really need an MS account, hence the annoyance.
You can also still log in with a completely local account as well. It takes a few extra minutes to set up but once configured it works fine.
The system is full of dark patterns and roadblocks that steer users towards an MS account, but you don't have to use one.