Disclaimer: Linux user through-and-through ; I have a modern “m” mac for some work specific applications.
Setting up a macbook today doesn’t require an apple id or even an email address. My warranty is with the non-apple authorized retailer I bought the computer from, I don’t use the software store (but I think it would work) nor do I use any apple services like itunes, or, without the apple id, I don’t have icloud backups. And I don’t/can’t buy anything from the store, of course.
I am able to update the os, I have just one notification in the settings about setting up the account but no showstopper at all.
So what does apple get from me? I’d guess crude location (from my vpn), hardware/OS version and maybe installed software? That’s not much, and since it’s a work machine it’s offline all the time, I can’t see that device doing much behind my back.
If apple is indeed looking deep into that laptop, then I guess they’ll see I also have Asahi on it. And maybe they are really really intrusive and notice I’m using that Asahi partition 80% of the time (;
Joking aside, if you need macos, it is possible to use macos. With some limitations: handle your own backups, get your software from the vendors and… And that’s it.