even though I have a license key for Win 8 Pro, I have never even tried Win 8, mainly because I was told I would have to create a Microsoft Account and log in to it!
there was a workaround for Win.8 - but they certainly made it seem as if you *had* to connect with that MS account. IIRC, it was a case of first accepting and then in the next step there was an opt-out option.
No idea if it's easier with 10.
LOL Nope! it's actually much worse.
In Win8.x You only had to click create new MS account, and then (find hidden at the bottom) click the use local account option. With 10 it's buried another level, So for a clean install if you want to use local accounts. You have to select the Company Owned Computer option ... Then it's the same game as Win8.x. If you select the It's My Computer option it's MS Live accounts only (during the OOBE).
Oh yeah... and if you click the wrong one there is no way to backup and choose the other short of dumping the box to force the OOBE wizard to start over.
On a side note: if you do end up going the oops dump route to start over, 10 has an odd habit of trying to login in with a "default" account for which there is no known/available password. The only way out of that little mess is to - quite counter intuitively - select "Cancel Login" which then causes it to fall back to (where you wanted to be) the OOBE Wizard.
^That little tip cost me half an hour of befuddled fiddling.