Local user creation in Windows 10

Disconnect from internet. Then, in “settings->Family&other users” you can create a local user without MS Account. The user’s directory name will correspond to the User’s name.

Another way to achieve the same is: When creating a new user, you can select “I don’t have the person’s sign-in information”, and on the next screen “Add a user without a Microsoft account”.

For more information, see this article