No matter which option you choose, we recommend setting a strong password for your Microsoft account or for your local account. Use a local account if you want to protect your privacy and send as little information to Microsoft as possible. Set up an account that doesn't have administrator privileges to limit the damages that a potential malware infection can cause.
Also, you won't have the possibility to install applications from the Windows Store, because it requires a Microsoft account to do so. However, if you chose to use a local account, you won't be able to sync settings and preferences across devices. If you choose to use a Microsoft account, you'll be able to sync settings such as: theme preferences, Internet Explorer settings, passwords, language preferences, Ease of Access and other Windows settings across devices. There's also another way to find the Account settings: Start > Settings > Accounts.
