Meta accounts are indeed the latest way for people to access their VR headsets without requiring a Facebook account. The Meta account allows you to log into your Meta Quest and view as well as manage all of your purchased apps in one location.
For current Facebook users
Setting Up Your Meta Account As A New User:
How About If You Are New Into The Meta VR?
You can sign up for one by using the following:
Creating a Meta account using an email address
To create a Meta account with your email address, you must provide:
Creating a Meta account using Facebook or Instagram
If you connect your Meta account to either Facebook or Instagram, you'll be able to access connected experiences in Virtual Reality, such as finding Instagram users/followers to play games with or having a chat with Facebook friends on Messenger.
When you choose to create a Meta account through Facebook or Instagram, it is added to the exact Accounts Centre as your Instagram or Facebook account.