Create_Email_Task (Create Records) - The field "OwnerId" isn't compatible with the SObject element "$Record". "$Record" can't be a SObject.Create_Email_Task (Create Records) - The field "WhatId" isn't compatible with the SObject element "$Record". "$Record" can't be a SObject.
For the OwnerId variable, selecting $Record and then the variable named "Owner" with the subtitle "Owner Id" causes the error discussed, likewise with the WhatId variable.
To resolve the error, after selecting the variable named "Owner", I also selected the variable named "Id", likewise for the "Account" variable.
The instructions in the unit Build a Record-Triggered Flow,
- OwnerId = $Record > OwnerId
- WhatId = $Record > AccountId
did not explain the steps I used that resolved the errors.