No, it doesn't take the player into account. Some of the stats nerds did indeed occasionally argue something along the lines of "Oh, you're over performing your xg because of Kane and Son, and therefore you are actually brick" - so, ideally you should have only tap in merchants and never score a banger, just in case you over perform your xg - "you're relying too much on tap ins! Haaland only does tap-ins!".
I think that's the real kicker for me with modern football. Everything is analyzed (which in itself isn't necessarily bad, I guess) - but then interpreted by "experts" and commented on by pundits - and it's all just this one big mess of opinions, and everyone and everything is brick every other week, and let's have a fudging special with Gary Neville ranting on about Bruno Fernandes mustache not pointing upwards when he takes freekicks or Djed Spence making a mistake when receiving a throw while having his Tik Tok sister in the stands, and therefore he is an abomination of a footballer. Hell, even Haaland is supposedly brick now - doesn't do X Y and Z. One of the best, if not the best, striker in the world can't have a bad few weeks of football without someone having to poke holes in it to pass some sort of judgment. "He needs to do this! I got sacked after having coached Valencia to relegation for 3 months - I know things!". No one player or team can perform all the fudging time, even though we as fans obviously wish for it. Analyse that brick to death, but you're not going to find the answer. Life is complex! Team work is complex - imagine all the millions of variables we don't even see!
The pundits and "experts" just want to make money, of course, on their fudging "content" (GHod, I hate that word), and we just want to consume that flimflam, for whatever reason. I watch very little punditry and "expert" analysis, to be honest, but the few times I do, fudging hell, what's the fudging point? Whatever brick they are spouting is usually never relevant for more than a week or two, or relevant at all.
Ah, well. Each to their own. I just like watching (preferably attacking entertaining) footy with my ginger beer and see if we score any goals, have a little dance around the living room if we do. I don't give a brick if we scored that goal by pushing up the SBs while retracing the Garincha parables, opening up the middle channels next to the Alberqueque-stoops and having our 5's and 11's pickpocket the middle-space in the final Raziaks.
I don't mind xG, but all in all, who cares? Score goals and play entertaining football. That's it.