Windows administrators have two options for creating accounts. They can use a local account or a Microsoft account to sign in to the operating system.
The default post-installation setting requires the option to create a Microsoft account, but it is possible (until now) to create a local account.
But it seems Microsoft is making it increasingly difficult to create local accounts during the initial setup and discouraging users to create local accounts.
A reference from Reddit shows that Microsoft has difficulty creating local accounts during the installation. The post user mentioned that there was no option to create a local user account after first running a Windows 10 system.
The user reported that the option to use an offline account was not available on the login screen. The offline account is of course the local account that stores the password in the system and not in the Microsoft cloud.
One of the main differences between Microsoft accounts and local accounts is that the former is using the cloud while the latter is unique to the machine on which it is created.
A Microsoft Account offers certain benefits such as the ability to use on multiple systems, access to certain tools and services that require a Microsoft Account or easier password reset options.
But the main advantage of a local account is that it is much more private and that it cannot be violated as easily as local access is required.
An additional advantage, is that the user folder has the name of the user, and not just the first five letters of the email address used to create the Microsoft account.
Microsoft naturally wants to bring as many people as possible into their accounts companys, as the more the better for the company's ecosystem and the personalized data it collects.
What can you do
One of the simplest options is to disconnect the Internet connection during installation. Creating a Microsoft account requires an Internet connection, and if Windows 10 recognizes that it does not exist, they will automatically show you the screen for creating a local account.
In this way, the system will not download some bloatware like Candy Crush Saga after the first boot.
Another option might be to use a Microsoft Account for the initial settings, but then create a local account for daily use.
