I just saw your reply before posting my own so I will just piggyback off it since you are correct! I just did 4 PC's last week as indicated below and had zero issues using offline... Also thats some disgusting reporting, its also extremely easy to check if anyone bothered to without just taking a few peoples words on it. Anyway this is what I originaly wrote:
I feel like this is incorrect reporting... I just deployed 4 PC's as a part time job for a small company last week. Set them all up out of the box which came with Windows 10 version 1903 (shocking to see the latest already preinstalled!) and it took me through all the steps and of course this place had zero interest in cloud based accounts so I set them up all with a local account. It first asks you to join to wifi if not plugged in, which I did. The next step wants you to use a microsoft account, which I said no. If you look at the bottom left it says create offline account. Sure it was small and made to look like an option you wouldnt want to click but it was there and after clicking that allowed me to setup everything with local. I think it asked me once more to put an email in to link it but i just skipped that step and it was ok with that as well. Now if I wasnt on the latest build I would think maybe they changed the process in this latest version but honestly I have no idea why this article is stating something thats not true... Obviously they want you to create an account but in no way did I see it being forced, just inconvenient. If anything its just as bad as apple wanting you to use an apple ID and I think Mac is way more locked down to using one since you lose out on more functionality then Windows by not using one but whatever people are going to complain about everything I guess.