Avoiding Two Factor Authentication

With a laptop you can, in fact, set up multiple accounts to different IDs. Or you can just log out of one and log in with another. Note, however, that you need to keep track of those IDs because with the new security features you don't want to forget an ID and discover it is the one signed into the Find My service. Whoever is signed into that "owns" the device.

You can transfer Applecare between owners. However (not using Applecare myself) I don't know how that works if you have a subscription version. You would have to ask Apple. Click on this link to read how to 'Transfer your AppleCare plan' --> Transfer your AppleCare plan - Apple Support

Any new accounts created now will automatically have two factor active on them and this cannot be undone.

Purchases are tied to the ID that was used to buy them. If you buy the items with the new ID you can download them and use them, but if you wish to later update them, or download them again, you will need to be signed in with the ID that was used to purchase them. You might instead be able to share them with Family Sharing but I am not sure if you will run into two factor with that too (I don't recall seeing this mentioned but Apple is pretty much assuming these days that everybody is using 2FA).

My experience with apps is if you buy them with one ID and then sign in with a new ID, they will continue to work, but won't update or redownload with the wrong ID being signed in.