Microsoft wants to eliminate local accounts from Windows 10. Lately, it seems more and more that Microsoft is trying to leave local accounts in the past and push users to use a Microsoft account.
Until now, when installing Windows 10, users could choose to create a local account or a Microsoft account.

A local account, however, is only associated with the computer, so it cannot be used to sign in to other computers, is not connected to the Windows 10 cloud like OneDrive and the Microsoft Store, and does not require an email address. On the other hand, a Microsoft account is associated with the user's email address and connects Windows 10 to all of Microsoft's cloud-based services, such as Office, Outlook, OneDrive, Xbox, etc.
Microsoft is intentionally making it difficult to create a local account
Starting with Windows 10 1903, many users are no longer able to create a local account during initial setup.
Recently, this change was extended to users in IndiaGermany and . For these users , the only way to create a local account during setup is to disconnect the computer from the Internet.
That's right! From now on you will need to disconnect the computer from the Internet so you can create a local account during the installation!

If you don't want to disconnect from your network, you must first create a Microsoft account, and then (on the next screen) it gives you the option to create a local account.
Microsoft wants you in the cloud
As Windows 10 evolves, more and more of your online activities are in the cloud and in your Microsoft account, such as OneDrive, Office, Microsoft Store, etc. Let's not forget that without a Microsoft Account, Windows 10 is not as rich.
For this reason, it makes sense for Microsoft to push users towards a Microsoft account instead of a local one in order to take advantage of all its available services.
