Here’s your bypass:

In OOBE, go through MS account creation. Tell it you were born today. It’ll let you set a password for the MS account before rejecting you due to COPA requirements. At this point, you can make an offline account without having even created an MS account, let alone having to use one.

This will not go away - it’s a legal thing. MS doesn’t want to deal with COPA stuff for very young kids, so this flow exists. Enjoy.

because it is much more stable, plenty of customisation and ofc one time payment.

if you are asking about combinations of customisations, flexibility and stability. none atm.

as long as your phone have GMS preinstalled and listed under Google certification. this will affect you. So, Chinese phone without GMS is fine.

if this policy is implemented. the easiest thing for noobs will be get a Chinese phone without certification from Google https://storage.googleapis.com/play_public/supported_devices.html like huawei (you can get a GMS support with emulator like Gbox)