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Microsoft accidentally lists the benefits of not using a Microsoft account on Windows 11
(www.windowscentral.com)
This is a most excellent place for technology news and articles.
The pros are pros IMO. I'm not a fan of my desktop files clogging up my other computers and if the easiest way is through local accounts I'll do just that and deprive Microsoft of trying to sell me on the functionality of their suite of subscriptions. No loss to me