I went to build an open source app from GitHub and was pretty surprised that it requires Xcode and that Xcode can't really be installed without an apple id. I do not want to make one and I certainly will not sign my computer into one.
I did end up somehow installing Xcode via some shady download and was on my way. But the whole ordeal left a very sour taste.
Running a Mac without an Apple ID feels like an exercise in masochism. I wasn’t aware one could even still it through first run without
Though the primary way of installing Xcode is via MAS (requiring Apple ID login), Xcode can be downloaded from the Apple Developer website without an ADP membership, though you do have to log in to the website with an Apple ID. You don’t have to log into the Mac with an Apple ID though, you can then install and use it on a Mac without an Apple ID (though you will need one inside Xcode to sign apps to get them to run on an iOS device).
Heck you can't even compile against many of the Mac APIs without a cert unlocked by a paid developer account.