A Microsoft Account is a "connected account" that is not tied to the device itself, and a Microsoft Account can be used on any number of devices. Windows Store apps, settings and data can be accessed from any device you sign in to via cloud storage.
^DELL PREFERRED ACCOUNT (DPA): Offered to U.S. residents by WebBank, who determines qualifications for and terms of credit. Promotion eligibility varies and is determined by WebBank. Taxes, shipping, and other charges are extra and vary.