Does Apple and Google allow you to use their OS without an account on their system?
I doubt it...
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.