Mandatory Microsoft accounts also mean a concrete, cross platform identity for advertising/tracking and an account to drive One Drive/Office/cloud services purchases (already heavily advertised throughout the OS in the case of One Drive).
[EDIT] which is to say, they're joining Google (ads inline with results—watch a non-geek use Google some time) and Amazon (just... the whole store) with a scamming-the-unsaavy business model.
I always recommend people to buy either a Windows desktop or a Mac laptop.
Yet everyone wants a "gaming laptop" for some reason. Possibly the worst option you could buy.