> Windows requiring an 'online' account, MacOS does as well
This has never been my experience. Is that new in Tahoe?
Yes, as pointed out, I was mistaken, but then in my defence, I've only ever set up one Mac, 5 years ago, so I've only seen 'that screen' once.
It isn't. There's no such thing in macOS. Local and iCloud accounts are not necessarily linked, never been.