This requirement just does not make sense to me. Why would Microsoft even have this requirement? Do they want to force users into an account so it is easier to lead them into Office packages? It can't be for greater data profiles on users since they could do this in other less explicit ways. Microsoft just doesn't have the ecosystem like Apple to make this worthwhile from their point of view or the users.
What do you mean it does not makes sense? I am not using MS login myself but saying it doesn't make sense is ridiculous.
It's exactly same as what Apple does.
As for people who say it's required on Windows: It's not. You can create local account during setup, the link is there once you cancel your online login. It's hidden at first, but it's there. You don't even have to disconnect your internet or anything like that. Shit move by MS (dark UI pattern) but it is totally possible.