The issue is for people who don't have a PlayStation so making an account does nothing, and a PSN account is yet another account they need to manage and will get spam emails from. The other issue is this was a bait and switch since people didn't need to connect the accounts at first, and on top of that the sole reason why linking is now required is because Sony wants to artificially inflate their account numbers for investors, which is misinformation for investors and annoyance for users