Microsoft quietly changed the Windows Out-of-box Experience (OOBE) or setup experience so that many users are no longer able to create a local account during set up as they could previously. Microsoft now makes you disconnect the computer from the Internet during setup. Microsoft wants to push users towards a Microsoft account rather than a local one to take advantage of all of Microsoft’s cloud-based services, including Office, Outlook, OneDrive Xbox, etc. By using a Microsoft Account Windows 10 will be more feature-rich at the expense of more visibility into your activity.
Source: https://www.bleepingcomputer.com/news/microsoft/microsoft-wants-to-do-away-with-windows-10-local-accounts/