I don't like that they make it mandatory, but I understand why they want to push users to using MS accounts. When I set up a PC (Android phone) for non-technical users I always make sure they have a MS (Google) account.
Things like backup and password reset are just so convenient that they outweigh the very theoretical privacy risk for most people.
It's a prelude to subscription Windows. Instead of having a family PC that everyone can use, every user with a Microsoft account will need a license. The OS for a family PC is eventually going up 5-10x in price IMO.
Things like backup and password reset are just so convenient that they outweigh the very theoretical privacy risk for most people.