I would do this if you do not want to link:
Winkey+C>>Settings>>Change PC Settings
In PC Settings: (assuming you are running 8.1)
Tap OneDrive>>Sync Settings
On that page:
Look at the heading that says "Personalization Settings"
Uncheck the one that says Appearance and the one that says Desktop Personalization" OR disable all Syncing Ability at the top.
Actually, if you do want a new account and a non-Microsoft account one, before you disconnect, you should tap other accounts>>Add and Account>>Sign in without a Microsoft account(On the bottom)>> Local Account
BTW the above instructions create a Standard + Local Account, meaning it is a non-Microsoft, non-Child (family safety managed), non-Administrator account.