The compiler is not commercial and does not require a developer account.
Can you do something completely unrelated to the question at hand without fulfilling requirements entirely unrelated to the question at hand? No.
That doesn't make the compiler commercial.
> Or to end users in some other way?
You can put your mac application on your website more or less as you've always been able to.
If I forked GCC and made a version where the produced binaries would only run on the machine where the compiler ran, and removing that was a subscription...I'd call it a commercial product.
(Ignoring the GPL issues)
https://www.macworld.co.uk/how-to/mac-software/mac-app-unide...
Fwiw, I find the canned responses like "appeal to authority", "whataboutism", etc, kind of lazy. I'd prefer you tell me why I'm veering off in your own words.