Windows admins have options to create local or Microsoft Accounts when it comes to the operating system. The initial setup after installation pushes the Microsoft Account option but it was possible up until now to create to a local account instead. Microsoft has made it more and more difficult to create local accounts during initial setup and discouraged users to do so.
A report on Reddit suggests that Microsoft has made it more difficult to create local accounts during first run. The user reported that no option to create a local user account was presented during first run on the system Windows 10 was set up on.
While there’s nebulous ways to make the local account option reappear, this is clearly designed to push people to online Microsoft account. I personally use an online Microsoft account since I find it easier to manage my various machines, but removing or hiding the option to use a local account is just a user-hostile dick move.