It seems as though this bullshit is perfectly acceptable in business environments. Hell, many businesses are mandating that all employees have a Microsoft account anyway (Office 365). Why would business environments care that their workers' have to make a Microsoft account to log into their work laptops? IT surely has remote control of it and can get them access if they get locked out.
The people who are MOST upset about this are the HN crowd. We're control freaks who are used to Linux, and the thought of Microsoft making us log into their filthy servers to run our own PCs maddens us.
So yeah, ReactOS may become a viable techie OS at some point. I encourage everyone to contribute to it if possible, as it is open-source.