I think too many end users don’t realize that they are asking for your current email address during setup. W.orse many people already HAVE a Microsoft Account and don’t realize it or they don’t know the password so they create a new MSA on the fly and promptly forget about it.
And we, as an industry, are directly responsible for having done a lot to create just such a situation.
It's interesting to me that virtually no iUser I've ever known is unaware that they have an Apple account (regardless of whether they call it an iTunes account, iCloud account, or whatever - like Google and Microsoft, it's the key to all services) and have known since day one.
The years of us, collectively, doing these insane workarounds to make certain that a local account gets created has done nothing but add fuel to the fire that's currently burning.
In the age of cloud computing, a "cloud account" linked to your respective OS should be a basic expectation. We should be teaching our clientele this fact, and refusing to create local accounts anymore as a matter of course.
The customer is not always right. In fact, on many occasions the customer is downright stupid. Part of our job is to "enforce what's needed for today, and going forward" in the spheres in which we work. One of those things is a cloud linked account for any device an end user might use, and making clear that they must log the information necessary to access that account somewhere that they can get at it when needed, and it will invariably be needed at some point. [The fact that you can create aliases for a Microsoft Account, using multiple email addresses and/or phone numbers, should make retention of *something* even easier if things the user actually uses frequently for other things are included in the mix.]
Those clients that insist on doing the untenable should be passed along to some other tech who wants the pain of dealing with them. Such techs deserve exactly what they get.
[And before anyone even bothers, you absolutely can log in to Windows 10 or Windows 11 without an internet connection for an existing account already on the machine that's a cloud-linked account. I've done it many, many times, and it's a simply matter to prove it to yourself if you've never tried.]