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If you are going to keep the computer offline, why would you need a Microsoft Account?
It's not really "advantages". The two account types have different capabilities.
See the explanations in How to Tell if Local Account or Microsoft Account - TenForumsTutorials
- If you need the capabilities described for MSAccounts then you will need to use one [and be connected to the internet].
- If you do not need those capabilities then you can use a local account instead.
All the best,
Denis
I use local accounts for the most part, but can still use the capabilities of a Microsoft account with a 'hybrid account'.
Add Microsoft account to Local account for Hybrid account in Windows 11 Tutorial | Windows 11 Forum
It's actually very easy to switch from a Microsoft account to a Local account (or back again).
Sometimes in testing I have switched back and forth several times in one day.
Switch to Local Account in Windows 10
Switch to Microsoft Account in Windows 10
You need a Microsoft account to access the apps. Usually you have to touch base at least one time for them to work. You do not have to sign in as your OS has a unique identifier.
The Apps that come with Windows (ie) Maps, Calculator, Photo's, Mail etc can be accessed without having a Microsoft account.
If you need to Download an App from the Microsoft Store, you will need to sign into the store with a Microsoft Account, but you don't have to be logged into your computer with a Microsoft Account to access the store.