My "line in the sand" stays the same: Once i am forced to create a Microsoft Account to use Windows, I'm out.
They're darned near that today with new machines. My wife needed a new laptop so we picked up a nice Acer at Costco (they double the warranty and have a bombproof return policy). It has Win11 on it, and it's impossible to get it started without 1) a wireless network connection, and 2) an existing or newly created Microsoft Account.
Hating the latter as much as you apparently do, I used bogus credentials to get past those steps. I've now discovered that this locks you out of certain user authentication details once the machine is running... they simply will NOT expose certain user properties (example: your own username!) unless you first log in to your Microsoft Account. The machine is functional for now but I bet someday we'll run into some setting that is "protected" and at that point Costco's return policy may become very useful indeed.
Here's a question relating to #1 above: What if you are intentionally trying to create an airgapped, standalone machine? One that has never, and will never, be connected to the Internet? I can imagine quite a few scenarios where that would be true, many of them in industrial control situations where the machine is literally acting like an embedded controller and has no use for an external connection ever. Have such applications and users just been utterly abandoned?
This is an awful way to run a product and a company. If I thought about it for a while I suspect there's a way to invoke antitrust or another legal remedy, likely based on "market saturation" etc. I normally shun using government power to address problems but I'd make an exception here. This is bad business practice, unethical, and borderline immoral. We need to make an example of Microsoft so other industries - like automobiles and their "heated seat subscriptions" - are terrified to even look in the same direction.