Here is how you can add users on Windows without a Microsoft Account. If you try to add users from Settings (Settings → Accounts → Other users → Add account) Windows will ask you to sign in to a Microsoft account. To bypass this and create a local user, simply open the command prompt and run it as administrator. Now to add a new user type net user “username” “password” /add. For example: net user “test” “test123” /add. This will create a local user without using a Microsoft account.

You can go back to Accounts → Other users, and you will see the new local user. You can change the account type to Administrator. If you want to remove this account, you can directly remove it from here (other users) or use the command prompt. To delete it using CMD, type net user “username” /delete. Replace the username by the name you have created. And this will delete the local user.

Thank you very much.