If you’d prefer not to have a Microsoft account associated with your device, you can remove it. If you do, Windows 10’s Setup says this is how you can avoid signing in with a Microsoft account:
You might click “Learn More” to find more information about the account creation process. If you try to click “Next” or “Create account,” Windows 10 will ask you for “a valid email address, phone number, or Skype name.” There’s no apparent way around it.