When unboxing your new Windows 8 or 8.1 machine you might want to set it up without linking it to a Microsoft Account. At first it might look like you have no choice, but with these 3 steps you can easily bypass the requirement:
After you pass the settings confirmation screen (by pressing Express or Customize)..
you will be brought to the Account Sign In page. To bypass click "Create New Account" then...
Choose "Sign In Without a Microsoft Account" and hit next. Then setup your login as you always would!!