Given that you "want the operation of AcceptButton
takes place instead of input the highlighted button text when I key press Enter on keyboard.",
one solution is to have the click handler for each button give focus to =.
Google "winforms control set focus" for code details.
This would preserve accessibility: keyboard-only users can Tab to the desired button, press Enter to "click" the button. Your click handler would then give focus to =, so it will be clear that another Enter would perform = action.
It also makes it clear to any user that they can press Enter at any time, to get =.
On the other hand, it might be "disconcerting" to users to constantly see = get highlighted. Would require user-testing...