Personal computing itself is not yet older than any human and iTunes is only 20, so it'll be a while yet before Apple has to make a decision based on whether an Apple account is older than any human.
It's an interesting question, but I bet the computing, cultural, and even legal landscapes will have changed a lot by the time your premise comes about. There are other scenarios that could happen in the shorter term, like Apple revamping what an "Apple account" is, or getting out of the digital entertainment assets business altogether, or shifting its iTunes platform from the internet to the neuralcloud (which is, of course, not compatible with legacy "merely digital" formats)
It's an interesting question, but I bet the computing, cultural, and even legal landscapes will have changed a lot by the time your premise comes about. There are other scenarios that could happen in the shorter term, like Apple revamping what an "Apple account" is, or getting out of the digital entertainment assets business altogether, or shifting its iTunes platform from the internet to the neuralcloud (which is, of course, not compatible with legacy "merely digital" formats)