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Microsoft really wants Local accounts gone after it erases its guide on how to create them
(www.xda-developers.com)
This is a most excellent place for technology news and articles.
I'm pretty sure that's false. You can create an account right from OS install that is backed by something like LDAP (assuming you don't count the root user as an "Account")
root
doesn't have to support login either, and I think being able to login is a pre-requisite to being "an account."