This is not a improvement for the users, it's a improvement for Microsoft shareholders, because many users may decide to pay for additional Microsoft services (additional revenue after paying for the operating system) and it allows Microsoft to monetize customer data (Microsoft learned this business strategy from Google).
" Home and Pro (since version 22H2) edition installation requires internet connection and Microsoft account login (only if for personal use on Pro) is mandatory unless manually bypassed to create a local user. However, Microsoft has since blocked one of the last remaining easy bypass methods that allowed local account creation during initial setup, complicating the bypass process further. All other editions are excluded from this requirement. "