How to Create a New User in Windows 10, 8.1.
if you want to share your computer or files with others). This tutorial shows tree (3) different methods to add a new user account in Windows 10 and Windows 8.1 in case you need it. At my opinion, a Local account is always more secure than a Microsoft online account and always works, regardless of Internet connectivity. If you 'are not interested to use the Windows Store, or if you don't want to use the advantages offered by using a Microsoft online account, then is better to setup a Local Account in Windows 10. Additionally, if you setup a Microsoft account in Windows 10, you 'll have the ability to sign-in from any other Windows 10 device (which connected to Internet) and have all your apps, settings and passwords synchronized on the new device.
One of the Windows 10 capabilities, is to add a Microsoft online account on your PC (or device) in order to use all the Microsoft services (Email, Modern Apps, Xbox games, Skype, OneDrive, etc.) with one account.