I frequently setup PCs for friends and family. I'm not about to start asking them for their Microsoft account credentials. A much more reasonable approach is

I frequently setup PCs for friends and family. I'm not about to start asking them for their Microsoft account credentials. A much more reasonable approach is to setup a normal Windows user profile and let them connected it later if they want. I don't encourage it, though, because there isn't much benefit unless you have multiple computers with synced personalization settings, which is very uncommon.