Xbox One X: Create an additional profile without an MS account?

I bought an Xbox One X a few days ago. Since it's my first Xbox ever, I don't know my way around very well because I've always played Playstation before.

I made an MS / Xbox account myself and signed up there. My friend would like to create a profile there (on the PS you can do this without registering).

But if I want to create a new profile, it always says I have to link a Microsoft account with it. Isn't it possible that you can set up a kind of offline account?

No, unfortunately that will not work.

A Microsoft account and an Xbox account are together but not the same, the Xbox account contains gamertag and all other data is then stored on the Microsoft account, so you can also log in to the Xbox page with a Microsoft account.

In the login menu, simply select "Add guest" then you hate two profiles, but that is still the same account (only until you log out)

But as a guest you can't change the name or avatars and so on, can you?

Don't think it's called "[Name] (1)"