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Microsoft accidentally lists the benefits of not using a Microsoft account on Windows 11
(www.windowscentral.com)
This is a most excellent place for technology news and articles.
The idea that computers should always be online is less than 20 years old. Even in the early 2000s it wasn't uncommon for most employees in a company to NOT have Internet access. Companies, and people, bought or wrote software and then ran it to accomplish the task. No internet needed.
I'd argue that many employees in regular non-technical positions STILL don't require Internet access to do their job unless they have to sign into some kind of cloud portal