In the section for "health related accounts you had in 2021" do I report HSA's that were established prior to 2021 (e.g. 2020)?

Yes, enter that you have/had an HSA account in 2021 even if it was established in a prior year. TurboTax needs to know this information especially if you received form 1099-SA that shows that you paid for medical expenses during the tax year. 

• Note: The IRS won't let you deduct medical expenses paid with HSA or MSA funds. Those funds are already tax-free and deducting them as medical expenses would be double-dipping.