I have an old PC I am readying to recycle via donation to a local school.  I had thought all that was needed was a 'reset' via Settings/system/recovery.  I wanted to ensure that on booting, the option would be to log on to a local administrator account.

It was not that simple.  Starting Windows (25H2) requires logging into a Microsoft account (existing or created).  I chose to use my existing Microsoft account after exhaustively exploring sign-on options looking for an option to create a local account.  I then created said local account and changed the type to 'admin' (from standard) and logged out.  The account list had both accounts, so I logged into the local account and deleted my Microsoft account. 

Restarted, local account is the only option, logged in to ensure none of the user records or personal folders remained.  Final WU check done then power down - mission accomplished.

I don’t do this often but I am certain that last time, the first account created from a reset could be a local account.