During the Windows 8 installation procedure, Setup prompts you to use a Microsoft account to sign in to Windows 8.
When you are installing Windows 8, you'll see a screen titled Sign in to your PC, as shown in Figure A, which prompts you to enter a Microsoft account-based email address and password to use to sign in to Windows 8. You can use any existing, active Microsoft account that you already have, such as MSN, Hotmail, Live, or Outlook. If you don't have a Microsoft account, you can sign up for one using the Sign up for a new email address link on the Sign in to your PC screen. If you want to use a Local account, you can use the Sign in without a Microsoft account link.
While a lot of the Windows 8 users I've encountered have used a Microsoft account to sign in to the new operating system, after my recent article Reset your password in Windows 8, was published, I've heard from a lot of users who adamantly refuse to use a Microsoft account to sign in to Windows 8. Those folks have opted to use a Local account instead.
(Keep in mind that when using Windows 8 in a corporate domain environment, you will not be able to use a Microsoft account to sign into a Windows 8 system.)
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