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Eventually they will stop giving us ways to opt out of Microsoft logins, because villains gonna villain Unfortunately true, I expect within a year the only way to use their product is with a Microsoft Account.
Then the question becomes: How much functionality do you lose if you create a fake/burner account? It would be nice if they let you get away with creating a (not-you) login identity and Microsoft Account just for installation/activation/updates, and then another (real-you) login identity without an account to do your actual work. But I expect they'll make it impossible to do anything useful with Windows without a Microsoft Account.
They're pushing Windows users away more and more every week with this crap.
They will (and this is already being done, obviously) make creating microsoft accounts using burner emails more difficult because they will force you into two factor authentication, which means just signing in what that microsoft account and burner email address with a standard password wont be enough, and you'll have to "authenticate" using a phone number, microsoft authenticator app, or a second email address.
Since the first two options are spy friendly, including theoretical access to your location whenever you have your phone (yes, I know, an app and a phone number aren't supposed to give private party direct access to your location data) as well as knowing exactly who you are through your cellular services accounts, then you are stuck making a second burner. This will also become very problematic. Here is why:
I have two very old email addressses. One Yahoo and one Hotmail (now owned by Microsoft). These are technically not burner accounts and were made over 25 years ago. They both started requiring you to validate your identity in various ways (text, call or email) so I tied each account to the other email as the backup for validation emails. Then i started getting stuck because I couldn't log into either one of them. The first email account would say they sent an email to the second, but if I tried to log into the second to check the validation email, it would say they are emailing the first one.

Basically, they don't want you validating your identity with secondary emails. They try to force you to give up more personal information.