I bought two different laptops in January and installed Windows 10. I managed to reach the local account option by entering a Gmail address without a connected Microsoft account when it first asked me to log in during initial setup. At the failure page they added a local account button that wasn't on the previous screen so that I could set up a local offline account.

It still keeps nagging with a notification saying that my Windows installation is not fully secure since I haven't added a Microsoft account. I've disabled that notification, but it may have disabled all notifications from the settings part of Windows, I'm not sure.