This is the best summary I could come up with:
Using a Microsoft account lets you connect your PC to Microsoft cloud services, sync files across devices, and even sync your settings across multiple PCs.
But I believe there are users who would view Microsoft's reasons against using a local account as positives, not negatives.
I use a Microsoft account and sync just about everything across multiple PCs, but I understand that's not the preferred setup for everyone.
The support document does not list a way to set up your PC with a local account.
I wonder how many people cannot use a modern PC because they lack an internet connection for the initial setup process.
Microsoft is certainly aware that many people lack easy access to the web.
The original article contains 497 words, the summary contains 119 words. Saved 76%. I'm a bot and I'm open source!