The second owner issue doesn’t exist here because the prohibition on reverse engineering is both part of the OS license as well as the Apple Media Services ToS, i.e. the device and the Apple ID account.

Both of which regularly require renewed agreement after updates which would trigger an explicit agreement, but there’s at the very least multiple instances of derived agreement.

1) Beeper runs multiple Mac minis for their Beeper Cloud service, those don’t run without agreeing to the terms. That agreement, which is a license to use macOS, applies to any subsequent uses of macOS on any other device. In fact, all it takes is for a single Apple computer to be used in any capacity within the company, because again, you’re agreeing to a license to use the OS, not to use the device, you own the device outright after all.

2) The EULAs and ToS are self-executing (“By using this software you agree”) in addition to requiring a click, trying to circumvent it by introducing a “second owner” isn’t going to change much

3) Claiming you didn’t agree to the EULA or ToS doesn’t do you any good, because then you’re admitting to using Apple’s software without a license i.e. piracy and the DMCA reverse engineering exception doesn’t magically grant you the right to pirate software (would be fun though, I could download whatever I want under the guise of “reverse engineering”).