Local accounts don't have to be cloud-linked! Microsoft just employs dark patterns to make it hard to find how to opt out, and prompts you to "finish setting up your PC" by creating a Microsoft account, after every reboot.

I've also rebooted to find out about Microsoft Edge, the new browser that's now pinned to my taskbar, even after removing Edge several times.

MS finished making Windows into a stable, usable OS and then promptly began turning it into adware.