It is true that it was a major scam by Microsoft against its users when they forced them to sign into an online Microsoft account during the Windows 11 installation. Especially the stubbornness and determination with which they patch all the loopholes in the installation process (just to make it impossible to install Windows without an online account) is remarkable.
But in all fairness:
* Microsoft practically stopped charging users for upgrades since Windows 10. Windows 10 could be installed for free from older Windows, and Windows 11 is again a free upgrade from Windows 10.
* How many macOS users actually press "Setup later" when setting up a new Mac and use macOS without an Apple account? I think there will be very few of them.