I've has MS-DOS and/or Windows as one of my boot options on all of my systems for gaming purposes for 30+ years, but the day they mandate a Microsoft account is the day I finally ditch them all together.
You can use the iCloud or Google Play ones instead.
How can you use these to login to windows? Using a PC offline makes sense for many reasons, taking this away reduces the value of the OS.
By making the point that Microsoft is a follower in this regard, yet the community complains about them as if Apple and Google eco-systems were some kind of angels.
I don't use Apple or Google services.
So using a feature phone.
Flip phone. I don't believe in trading my privacy for convenience, much less being coerced into doing so by Microsoft or any other corporation.