Bolded: Needing the MS account is only for the Home version and im pretty sure you only need internet on setting it up.
All other versions dont need an MS account or an internet connection to set up. But if your running windows why wouldnt you have an MS account anyways?.
I never felt comfortable using a personal account with my own personal details like my phone number, accurate location and all the other information that companies want to know about me and have a personal profile stored somewhere. So on my Android phone I use a deserted google account that's not connected in anyway to what I use on my computer at home or my computer at work etc. I know we're supposed to bend over and most companies make it extremely difficult to opt out of these things and I am in the minority and probably no body cares and I am not saying anyone should care. I am personally not comfortable with being logged in all the time at an OS level.
The thing with MS Windows, it's not a free product like Android is. It never was. I have two computers and paid for my Win 8.1 license and I paid for my Win 10 license. MS is operating under two business models, the google/facebook model, so I am basically the product and they get to make money off what they learn about me (fair enough), however, they also operate like Apple in the sense that they ask for money for the only 2 useful services they offer (Windows and Office). The nerve.
Cloud gaming becoming much better every month might just push me to switch Apple's computers. I miss how tasteful my iPhone UI interface was compared to Android/Windows. By the looks of it, MS seems to like their approach to UI as much as I do.