Switching from Microsoft to Local User Account removes Microsoft Account from your PC and allows you to Login using a New Local User Account. Difference Between Switching & Deleting Microsoft Account However, if you prefer using a Local User Account, you can either delete the Microsoft Account from your PC or switch from Microsoft to Local User Account.
For example, using Microsoft Account allows you to remotely Logout of PC, remotely lock computer, sync settings across multiple devices and setup Find My Device to locate your computer if it gets lost or stolen.