Good news. It seems to that Xcode Version 13.4 (13F17a) has fixed this problem.

"a) if you allows account creation then you should provide account deletion" If account creation is out of app; for example, open an account creation URL by Safari or creating by business service provider; does it need to provide account deletion?

I firstly submitted my app to both App Store and Mac App Store (MAS) on 2022/10/19. The MAS submission was first rejected on 10/20 with the reason "We need additional time to evaluate your submission and Apple Developer Program account." However, the App Store submission was accepted on 10/22. I kept resolving the MAS submission issue and resubmitting several times and I also filed a review inquiry Apple Developer Contact Us page, but I just got the same reject reason. An MAS submission on 11/18 was rejected on 12/10, but fortunately in this time, the reject reason is not "We need additional time ..." anymore! Then, I resolved and submitted an MAS again on 12/10. Finally, my MAS submission was accepted on 12/13😊 It takes almost 2 months to accept my MAS submission.