Not that guy but another: No. You? Because Microsoft is a lot of things but walled gardens is something out of Cupertino. Not Redmond.
You can call MS shitty and I would fully concur but a walled gardens it’s not.
You don’t need ad, Exchange/outlook, m365, entraid. They’re nice for most users but you can live without and use other services in their place on any MS platform.
Now, iOS… Have fun with that.
If your phone is powered your location can be tracked. Secured or not: your location can always be tracked.
The rest is doubtful, always assume law enforcement has access at will.
Just don’t bring it.