The justification is money. Microsoft doesn't make any money off of offline accounts.
The versions that are respectful of users are gated behind "being a company" requirement.
(exception of Windows Server but it's kinda messy to setup for gaming. Though it kinda shows that when they have actual competition on a market they do nice things)
(I wonder how subscriptions could handle multiple machines; today it often happens that people have multiple computers but subscription cost would quickly add up; I guess they could have different tiers with different allowed concurrent use count)