Microsoft aims to force users of the Windows operating system to create an online account bound to their online platform.
The company’s goal is to drive users to the use of their online services, opening the possibilities of further tracking of user data which can be used to push additional subscription offers and other advertisement.
Instead of allowing end users the freedom to create a local offline account the vendor patronizes their customers and forces them to a business model suitable for their revenue.
source: https://www.howtogeek.com/442609/confirmed-windows-10-setup-now-prevents-local-account-creation/
archived source: https://wellthissucks.xyz/2019/12/16/microsoft-forces-the-use-of-online-accounts-on-windows-archived-source/