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Microsoft accidentally lists the benefits of not using a Microsoft account on Windows 11
(www.windowscentral.com)
This is a most excellent place for technology news and articles.
Yes, that's true. But I'm kind of going off the assumption anybody that actually wants to use a local account is somebody who knows better than to use the Home edition. Without group policy and a couple of the other configurable points, I'm not sure how viable it even is to use Home anymore if you want Microsoft off your back.
There is a 3rd party tool that gives you some GP functionality even on home edition: PolicyPlus