Sometimes PayPal will require a user to create a Paypal account when checking out. This is something PayPal do if they suspect the transaction to be high risk, and Depop does not have any control over this.
If you choose 'PAY WITH CREDIT OR DEBIT CARD', the app will re-direct you to a PayPal page. Here you will have the option to checkout as a GUEST in PayPal, which does not require you to login. This is so that PayPal can record the transaction in case a dispute is opened in the future, and keeps you totally safe when buying!