Yes, if you just have a Mac and don’t need an iCloud drive, etc. then your Mac can just have it’s local username and P/W no “online” Apple account needed.
If you want to sync your iPhone, Mac, iPad, Apple TV, etc. then an Apple account is required.
Not sure on Google “ChromeOS” for Chrome laptops....don’t/wouldn’t use them.
So Mac it’s not required (like it isn’t for windows) but if you want to take advantage of the full OS it is.
iPhone pretty much is required. And I know google is pretty much required for android.