Your account is the login you sign in with; the server mints it the first time that login arrives and is the only side that decides what it owns. Every sign-in goes through the provider's own page - the game never sees a password. Link Account joins a second login to the same climb; Reset Progress and Delete Account live beside it.
The sign-in gate shows one button per provider the server has configured - Steam always; Google and Discord now; Apple the day its key is set. In the Steam client there is no gate: the shell signs you in with your Steam session.
GAME SETTINGS > ACCOUNT & DATA holds your account: Sign Out, your player name, Link Account, Cloud Save, Export My Data, and in red Reset Progress and Delete Account.
Link Account signs you in to this same climb with another provider - Steam on the desktop, Google on the phone - so one account carries both. The link is permanent and the name stays yours.
Reset Progress (New Game) wipes this save and starts at floor 1 - the account, its name and its badges stay. Delete Account removes the account seven days after you confirm; signing in before then cancels it. Both ask you to type the word before they act.
Screenshots are taken from the live game by tools/tutorial_shots_b.py (dfmc-client) and regenerated after interface changes. The rules behind each screen: system-accounts.