Section: Windows Installation and Setup/First sign-in Start screen layout or app registration
11. Tester's Feedback: Please add the ability to register a local user account without logging into the Microsoft online account.
12. Tester's Feedback: You can sign in with a standard account, but the need to select "create a new account" under "sign in with Microsoft account" is misleading, having the "Make a local account" under it would be better.
13. Tester's Feedback: I don't like being forced to use Microsoft accounts as my Windows account, so I had to go through hustle of providing fake Outlook account to force install process option where I can create local account.
Similar Feedback under Windows Installation and Setup/Out-of-box-experience and under Windows Installation and Setup/Windows installation, Personalization and Ease of Access/User accounts, and several others.
Microsoft is still stacking the deck, trying hard to get you to use your Microsoft account as a Windows logon. If you don't want to use a Microsoft account (or convert a current email account into a Microsoft account) to log onto Windows, when you create the local Windows account (see screenshot) you have to click "Sign in without a Microsoft account (not recommended)," then at the bottom of the next screen click "Local Account."
Microsoft's playing Google's game. When you use a Microsoft Account to log on to Windows, Microsoft can keep track of where and when you're logging in, correlate your user ID with your IP address (and thus your Bing searches and visited URLs in IE), and track all of your local searches.
If you think Local Accounts are for power users only, ask yourself this: If a typical Windows customer understood that using a Microsoft account let Microsoft track them and their searches, what would their reaction be? I don't know about you, but my Aunt Mergatroid would be aghast.