Why set up a new PC with a local account instead of linking it to a personal Microsoft account? The good news is that it’s possible to take control of the process. The bad news is that Microsoft is pushing its own agenda and using deception to hide the option of setting up a local account instead of a Microsoft account.
There are good reasons to set up a new Windows 10 PC without a Microsoft account, even if you intend to link it to a Microsoft account eventually.