Don’t you think that depends on what you’re guaranteeing in your api? If you’re guaranteeing that your api returns the accounts ordered you need to test for that. But I do agree in general that using a set is the correct move.
The test is a very strange example indeed. Is it testing the backend, the database or both? If the api was guaranteeing ordered values, pre-uuid7 the backend must have sorted them by other means before returning, making the test identical. If the backend is not guaranteeing order, that shouldn't be tested either.