Set Up Local Account for Windows 10
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(as of 02/25/20)

Microsoft Wants To Do Away With Windows 10 Local Accounts 
(bleepingcomputer.com)

As time goes on, it is becoming increasingly clear that Microsoft
is trying to make local accounts a thing of the past and push 
all new Windows 10 users to a Microsoft account. Since Windows 10
1903, Microsoft quietly changed the Windows Out-of-box Experience
(OOBE) or setup experience so that many users are no longer able to
create a local account during set up as they could previously. 
Recently, this change also expanded to international users in India
 and Germany.

For those affected, the only way to create a local account...
1.  during setup is to disconnect the computer from the Internet. 
    Yes, that's right, Microsoft now makes you disconnect the 
    computer from the Internet to create a local account during 
    setup! 
1a. If you don't want to disconnect your network, then
 
2.  you need to first set up Windows with a Microsoft Account and 
    then when done with setup,
 
3.  go into the Windows 10 'Family & other users' settings and 

4.  create a local account. Even that is a bit convoluted as you 
    a.  have to first start the process of creating a Microsoft 
        account and 
    b.  finally on the second screen, be given the option that you 
        wish to create a local account. Then 
    c.  Once a local account has been created, 
    d.  you can delete the original Microsoft account you created 
        during setup.

User Comment: (on slashdot.org)
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"If you have a Hotmail/Outlook/Skype username that you use on a regular 
basis, beware of using it to activate a net account for Windows 10 and 
then erasing siad account. In certain versions of windows10, once you 
dleete the net account you used to create the local account, the system
 erases the hotmail/outlook/skype account as well."