As already pointed out, this is not correct, at least not yet. On stock Android 12, you can skip adding a Google account. Everything will work except Google Play. So first step is to sideload F-Droid from its website, and then you'll have the run of the FOSS catalog. I know all this because I did it recently.
On a new laptop, however, Windows is becoming like what you report: you are forced to cough up an email address or phone number just to get it running. There's no validation step, though, so fake addresses are fine for now at least. So even if all you want to do with Windows is download and burn a Linux ISO, Redmond is going to require your personal details first. This is a completely scandalous situation.
So I agree with you completely. These are unacceptable trends and we are going to need to get better organized politically if we want them stopped.