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#21
It's totally up to you whether you want the same Microsoft account on all computers or use different ones, or indeed on none of them - you can also still use an old-school Local account to sign in and this can be admin-level if you want.
Personally I tend to use a mix of local and MS accounts. There is a minor advantage in having an admin-level MS account because it can get you out of some activation situations.
The golden rule is what Hippsie said - make sure that at all times you have at least one administrator-level account active on each machine.