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To create a local account in Windows 10 after setting up a Microsoft account and then remove the Microsoft account, follow these steps:

Step 1: Create a Local Account

1. Open Settings
   Press Win + I to open Settings.
2. Go to Accounts
   Click on Accounts > Family & other users.
3. Add a New User
   
   • Under Other users, click Add someone else to this PC.
   • When prompted to enter an email, click I don’t have this person’s sign-in information.
   • Click Add a user without a Microsoft account.
4. Enter Local Account Details
   
   • Choose a username and password.
   • Set security questions for recovery.
   • Click Next to create the account.

Step 2: Change the Local Account to Administrator

1. Go back to Settings > Accounts > Family & other users.
2. Click on the newly created local account and select Change account type.
3. Choose Administrator from the drop-down menu and click OK.

Step 3: Sign in to the Local Account

1. Sign out of the current Microsoft account by pressing Ctrl + Alt + Del and selecting Sign out.
2. Sign in to the newly created local account.

Step 4: Remove the Microsoft Account

1. Go to Settings > Accounts > Your info to ensure you're using the local account.
2. Navigate to Settings > Accounts > Email & accounts.
3. Under Accounts used by other apps, locate the Microsoft account and select Remove.
4. Next, go to Settings > Accounts > Family & other users.
5. Click on the Microsoft account and select Remove.
6. Confirm by clicking Delete account and data.

Your Microsoft account will now be removed, leaving only the local account.

From ChatGPT