Switching to a local user account on a new computer does allow you to use your computer without being tied to a Microsoft account. By creating a local account and switching to it, you are effectively bypassing the Microsoft account setup process and using your computer independently.
With a local account, your computer will not be linked to your Microsoft account and you won't have access to syncing features such as OneDrive, Microsoft Store, and certain Windows settings. However, you will still be able to use your computer and perform all the regular tasks such as browsing the web, running applications, and managing files.
It's worth noting that while a Microsoft account offers some benefits like seamless synchronization across devices, access to cloud services, and easy recovery options, using a local account gives you more control over your privacy and data. You can always choose to switch back to a Microsoft account in the future if you decide to take advantage of its additional features.
Ultimately, the decision to use a local account or a Microsoft account depends on your personal preferences and how you plan to use your computer.