It’s not like gear isn’t important but the SM-7b has become such an object of hate for me because of what it represents for podcasters. The “you will very quickly learn what works and doesn’t” is a much better starting point. (And yes, the SM-7b is great, blah blah blah. $440 is still a lot of money for most people, and it’s not $440 of ‘great’ for somebody who is starting out.)
I started with a couple of $40 Jabra USB headsets + a MacBook. MacOs comes with a built in equalizer that lets you "merge" two inputs into a feed. You can then use Audacity to record one user on the left channel and one on the right.
Again, I didn't know anything about audio processing but with some YouTube videos, Audacity manual + asking an LLM you can really make the audio sound great.
As one extreme, you can literally start a podcast with a phone and whatever audio app is included with the phone.