No, it is completely stupid to require providers of operating systems to implement any features at all.
How does this work with something like FreeDOS which AFAIK doesn't even have accounts??? Will they be required to implement that? What if I am developing a new FOSS operating system, am I prohibited from pushing its source code to a public git repo before I have implemented accounts?
I think this should be challenged in court as a free speech violation on the grounds that distributing software is a form of speech and the government cannot legally impose conditions on speech.