First and foremost, you cannot install any applications through the primary method of app installation, which is the App Store.
You also cannot use certain applications like iMovie (which is pre-installed) without an Apple Account.
MacOS will always prompt you in the Settings to sign in with iCloud. Opt into Betas, including Public and Developer Betas are not possible without an iCloud account.
The Apple land is miles better than the Microsoft land, which you aptly point out though.
At least I've never had to use the store in my 15+ years of using MacBooks, and I can't see myself using one anytime soon, unless Apple starts forcing you to (in which case I'll just stick to using homebrew).
Can you though? Its been a few years since I've been on apple, but being able to get anything but icloud native support in other apps was basically non-existent. Compared to android where it gives you a plethora of choice out of the box.