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BTC uses UTXO to store account balance, while ETH uses Accounts to store balance (https://github.com/ethereum/wiki/wiki/Design-Rationale#accounts-and-not-utxos).

What does EOS use?

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EOS is an account based system.

https://github.com/EOSIO/eos/wiki/Accounts-&-Permissions

Furthermore EOS differentiates from Ethereum that an account has an upfront setup cost. In Ethereum an account is basically your public private key pair. In EOS you need to allocate the account for yourself.

How will someone new to EOS create an EOS account today

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