When you set up a Windows PC for the first time, you're required to create a user account that will serve as the administrator for the device
The Setup program is extremely persistent about trying to coax you into signing in with a Microsoft account. Windows 11 Home edition gives you only the option for a Microsoft account, although can add a local account (or remove the connection to the Microsoft account) after you've signed in for the first time
I'll explain the pros and cons
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