I've used my past several Android phones without signing into a Google account or using gapps. I pick something with LineageOS support (usually OnePlus stuff) and get it from eBay, update to latest stock firmware (gets newer baseband and such) then flash LineageOS over it and get my apps from F-Droid.
Both Android and iphones require an account to download apps I believe. Am I mistaken here? Other than that they can be used in the same way without accounts. In fact, with Android an email account suffices and giving your phone number is "opt-in". Apple forces you to give your phone number to create an account last time I checked. Also no F-droid on iphones? But the iphone is the better "phone" experience because there is less bloat and UI nagging.
This has not been my experience. All the Android phones I've tried have forced me to sign in whenever I've opened the Play Store, it wouldn't let me continue without doing so.
I think his point is that you don't need the Play Store at all. There are plenty of alternative sources where you can just download APK without ever having to login.
Good luck doing that with iOS. I'm an iPhone user since the very first one and I think the control they have on app install/management is completely bonkers. The app store even sucks for keeping track of what your purchased/care about efficiently.
The other aspect with setting up third party firmware as a general "don't like the stock OS? then do this" option for many is besides the big headline limitations like safetynet/attestation, it also either involves a benevolent third party setting up and maintaining builds for your device (hope you bought a popular model) and any changes match what you want, or individuals doing so themselves
You absolutely can use Android without a Google account. I have a device like that currently. You won't get the play store and some other features, but I believe that is also true of Apple (at least was of it isn't any more)
I have a low opinion of "out of the box" experiences when it comes to pre-installed software. Phones, routers, PCs. They come loaded with crap that is best blown away.
When I get the phone and update the stock OS before wiping it, I don't need to sign into a Google account then, either, and I don't recall it being signed into someone else's, so I don't think regular Android requires it either, though my exposure is minimal so I can't guarantee it. It will try to have you sign in during the setup wizard, but I believe you can hit skip. You may need to skip connecting to the internet first to skip the account thing, I don't know. Maybe best done before you put the SIM in on top of that.