I would recommend just creating a microsoft account. You don't actually have to use it, or do anything with it. It was required when setting up my computer so I just did it because it seemed faster than trying to figure out a work around, even though I really don't want a MS account. So I just created one, and immediately turned off S mode, and forgot about it.
About one year later my computer got locked up by "microsoft bitlocker". If you're unaware bitlocker is drive encryption software, and it's installed by default on new windows machines. I'm not sure how to disable it, or if it's even possible. I wasn't even aware of its existence until I got locked out of my laptop. Once locked you will not be able to boot up or access any of your data. Apparently you cannot even remove the drive and recover it using another machine because the drive itself is locked and inaccessible. The only way to unlock it is to use the unique 48-digit recovery key that is created when initially set up. I never knew about any of this until I got locked out and had to find a 48-digit recovery key that I didn't even know existed. Apparently when setting up your account microsoft automatically saves this recovery key to your account, so you can log in to your account (from another device) and recover the key from your account, which is what I did.