> Forcing them to log in with a MS account allows MS to provide a lot of the services people expect using Android or iOS as their primary devices. For one thing, both those devices pretty much require an online account as well. And they contain far more sensitive data.

The online account option let's MS provide these services. Forcing the account prevents users from opting out. Even on iOS, it is possible to use an iPhone without an Apple account. An iPhone b without an Apple account is severely handicapped by the inability to sideload apps. On Android it is not hard to set up an account without logging in to Google.

MS could (and should) allow the same.