In comparison, deleting Microsoft Account will remove all the data associated with your Microsoft User Account, including all Files on Desktop, Documents, Pictures, Music, Pictures and the Downloads Folder. While the Microsoft Account will be removed from computer, your data, files, settings and search history will still remain linked to your Microsoft. You will have access to all your All your Files, Photos and Data, only the Apps linked to your Microsoft Account will require you to sign-in using your Microsoft Account. 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.
