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Microsoft is plugging more holes that let you use Windows 11 without an online account
(www.theverge.com)
This is a most excellent place for technology news and articles.
Well, at least in 10, the username is something dumb and you can't change it during creation (or everywhere easily after creation) when doing an online account. But linking after you create your account let you set it to whatever. So there may be people who are fine with online accounts but just want to set their usernames to whatever.