Why doesn’t Apple provide a record of who and when a login or login attempt was made to sign in to your Apple Account?

Have you requested your Account data?

Get a copy of the data associated with your Apple Account - Apple Support

Specifically for the Apple Account and Device Information, you can review the guides here for the information provided:

https://privacy.apple.com/file-guides

The guide for sign on information provides this data:

• Application - The Apple application or service signed into with this Apple ID
• Apple ID Number - Apple account identifying number
• Device Identifier Identifier of the mobile device or desktop machines
• IP Address - The IP address from which the user signed in to the Apple application or service
• Logged In Date- Date on which the Apple ID was used to sign in to the Apple application or service
• Signon Status - Whether is user successfully signed to the application
• StoreFront Name - User’s Apple storefront name

No one here in this user-to-user forum would know why Apple does or does not do something.

You can certainly let them know what you'd like to see here:

Product Feedback - Apple

If you believe someone has access to your Apple Account credentials, you might want to change your password. Also, if you don't already have Two-Factor Authentication enabled, enable it. When that is enabled, you will get a notification when a login attempt is made (and from where although that's not always entirely accurate).

They do.

Apple sends emails when a login to your account is performed from a new device or un-trusted web browser.

It does not send emails for failed attempts or logins through trusted devices or web browsers.

If you are using Two-Factor Authentication it largely precludes the possibility of someone else logging in as a code sent to an already logged in and trusted device or a previously added trusted phone number is required to complete the log in process.

This code appears on trusted devices as a notification or as an SMS or voice call to trusteed phone numbers so can also be considered a record.

Who logged in, is impossible to know, as identification is not ascertained during log in. Apple will not ask your name before login to know who is logging in.