Only consumer version of Windows (Home and Pro) have the Microsoft Account requirement.
Pro can still get around it, as Pro is not actually a consumer edition. To get around it with business editions of Windows you select the option to add the computer to a domain. The domain join process doesn't happen during OOBE, so you're prompted to make a local account. Then you can just carry on without joining a domain.
Home & Pro can get around it with OOBE\bypassnro and not being connected to the net. Then you get the local account option.
For now
Windows market share and MSFT stock are laughing at your comment
Blockbuster market share and stock are laughing at your comment