Will the Account or Contact be created in mOS, if there is NO opportunity?

No. Opportunities are mandatory for the Accounts or Contacts to be created in mOS.

If your user is NOT an Opportunity owner on Salesforce they will not be synced to mOS even if you have set the mOS user permission.

To give these users access to the mOS, you can invite them through your My Organization page and select their permission level (typically you should select Admin).

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