I have a Quest2. They did briefly try that shenanigans, but the backlash was so great that they decoupled it again. I deleted my FB account and it still works fine. You still need an Oculus acccount, or whatever they call it now. I haven't spent a cent in the oculus store. I bought VR Desktop on Sidequest, and use it solely for PCVR - mostly simracing. The native streaming, and Steam VR streaming are free, but they have too many compression artifacts imo. I get minimal Meta shitfuckery, so it's tolerable for now.

It's getting a bit long in the tooth, though, so I'm considering the Steam Frame if it isn't too expensive (hope springs eternal), so I can ditch the company entirely.

I think you need to create a horizon account maybe, but that's whatever, just make another email

You may be able to use it without an account, i'll check. Either way, it's the best value headset on the market