What if you want an Apple ID but plan to never pay for a single thing from Apple through that ID? Apple makes that possible, though it’s not a highlighted method, since it’s frequently the case that you will pay Apple for a service or for software.
If you don’t have an Apple ID account or want to set up a fresh one
You can create an Apple ID via the App Store in both iOS/iPadOS and macOS.
In iOS and iPadOS:
If you have an existing Apple ID account you don’t want to use, log out: go to Settings > account name > Media & Purchases and tap Sign Out.
Launch the App Store.
Find an app you can download at no cost. Such apps will have a Get button. Tap Get.