I am a die hard Mac fan. I upgraded from Windows and never looked back. Recently, I thought Windows might have improved over the years and decided to give it a shot with my girlfriend's Windows 10 laptop and it was because she wanted me to setup a new user account for her. And you wouldn't believe me if I told you that it's near impossible to create a normal user account without a Microsoft Live account along with it…
The button is labeled "Add a user without a Microsoft account", I found it rather quickly, never having looked for it. The flow certainly is focused on MS account creation though. I remember in Windows 8, having to look up on Google how to link my MS account! (For me, I appreciate the change, I have enough grandfathered in OneDrive storage that I'm a happy camper.)
All of my other computing devices require an account. PCs are trying to hold out. Linux obviously does not, and Apple requires an account login to access a lot of the services that come with the OS.