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You’ll need a Microsoft account to set up future versions of Windows 11 Pro | Ars Technica

https://arstechnica.com/gadgets/2022/02/new-preview-build-adds-microsoft-account-requirement-to-windows-11-pro/

While most devices do require a sign-in to fully enable app stores, cloud storage, and cross-device sharing and syncing, Windows 11 will soon stand alone as the only major consumer OS that requires account sign-in to enable even basic functionality.