Even though my version is Windows 10 Home, I have no intention of using a Microsoft account. Express your preferences, possibly giving reasons for your choices.
I prefer MA, since I use Edge/OneDrive and MA online verification is nicely integrated with Hello. MA is just like Google and I know I am going to use MS services. I am looking forward to winget's store version, apps updated automatically in the background for security reasons. But as a matter of fact, 11 forced me to login with a local account first, because while I was looking for my phone to confirm the authentication, MA login timed out, lol. So there are still some bugs.
I created a Microsoft accnt on Windows 10 so as to play into that game and search them out in more detail what their angle is now compared to years before. All 8 versions are tightly and strictly LOCAL.
I don't feel I can vote because it depends on the usage. For my personal machine since I have an Office subscription and use OneDrive it is pretty much unavoidable. For a VM for software test I use a local account because there is no reason to connect to them for that.
I don't use Windows 11, but if I do it would be local. First is privacy. Second argument is security. IIUC if someone breaks into your MA then he/she can change some config options of your system.
Same over here, I believe it's the dumbest thing ever that M$ wants you to make an MS account. Luckily on Win 10 you can bypass this step.
M$ account, because I use Microsoft 365 (Family). I only have a vanilla Windows 11 (now beta channel) on one partition on one machine, to monitor developments.