My company is still on windows, but it's only because most of our users are over 60 and would stroke out if they had to learn something new. I predict within the next 10 years we will move to something else. The hoops I have to jump through to setup new devices without a Microsoft account are ridiculous. Every time we have a workaround they disable it and we have to do a deeper dive on it. The process right now requires using the command line to create an account with administrator permissions and no password and then create a password after logging in. Then we can create a non-admin local account.