I have Office 365 (single user) on a Windows 11 computer and I login using my Microsoft Account.
Suppose the internet is down and I want to do some offline work - say edit a word document. I would login to my computer using my Local Account, not needing the internet. However, would Office 365 prevent me from using it as it would regard my local account as a separate user (obviously I would have to set up the credentials first when the internet was online).