I have a company-managed Apple account on my work iPhone and Mac. So I beg to differ ¯\_(ツ)_/¯.
It is quite nerfed compared to a normal Apple account - for example the App store is effectively disabled and you need some MDM to be able to install or update apps. But otherwise, it allows me to not use my personal Apple account which was the main objective.
Edit for precision: I don't work at Apple. My point is that it is possible - I guess Apple doesn't want to manage these accounts, but it is not for lack of technical feasibility.
It is quite nerfed compared to a normal Apple account - for example the App store is effectively disabled and you need some MDM to be able to install or update apps. But otherwise, it allows me to not use my personal Apple account which was the main objective.
Edit for precision: I don't work at Apple. My point is that it is possible - I guess Apple doesn't want to manage these accounts, but it is not for lack of technical feasibility.