In one case, I unsuccessfully tried to create just a local account in Win 8, because they had hidden it behind 3+ layers of "sign in here with your live account". I was sure that there must be a way to create a local one, but just couldn't find the right path.
I for one am glad that the French Data Protection Authority is going after Microsoft, but it remains to be seen if it can lead to major changes in Windows 10 (for the benefit of the users):
https://www.cnil.fr/en/windows-10-cnil-publicly-serves-forma...
Call me old fashioned, but I prefer my login credentials to my physical PC to be different than for my online accounts.
https://support.microsoft.com/en-us/help/13951/windows-creat...
(I had a Windows 8 VM for compiling some software and used a local account.)
It involves navigating to a "Create a Microsoft Account" screen, and then clicking the well-hidden "Sign in without a Microsoft Account" at the bottom. Quite a well thought out dark pattern, confused me at the time.
[1] http://www.hanselman.com/blog/HowToSignIntoWindows8Or81Witho...