Sources state the opposite. It is driven my the MS account.
https://www.windowslatest.com/2026/07/10/you-cant-fully-disa...
https://www.windowslatest.com/2026/07/10/you-cant-fully-disa...
Note the "or"
I own a Windows 10 machine which has never signed into a Microsoft account. It still has a GDID in the registry.