DMA in Europe required Microsoft to enable offline accounts without special tricks. When a government is doing their job properly they patch up holes in the laws that allow behavior that the majority consider to be against the prevailing norms.
You can also uninstall Edge and all the other Microsoft bloatware. Google on Android is actually one of the worse offenders in Europe for not being able to uninstall software as they consider far too many things to be critical to the operating system (for example, search).
Sure, but that isn't the prevailing norm anymore? What hardware doesn't effectively make you sign up for an account? Even Google does this under the hood with devices managed via Android Enterprise. Managed Google Play devices just create a device-specific account under the hood that isn't visible to the user. But it's still there. The requirement for this and the software infrastructure is still there.
Hell, even internet-of-shit devices make you sign up for an account to manage the hardware you buy (Ring, Nest, smart LEDs, etc.)
I'd give that on pure number of raw technical devices deployed to the internet today, some form of account and/or internet connectivity is a requirement moreso than not.