I found this thread while searching for whether Microsoft will lock me out of my new Windows 8.1 laptop when I take it with me to the lake, where I do not have any internet service due to the location being as rural as the USA gets, for watching PVRed shows or DVDs.
It sounds like Microsoft will actually lock me out of my own laptop if it can't talk to them about me.
This whole Windows 8 account scenario is very disturbing, enough so that I may just return this Windows laptop back to Costco for a refund and go with something else that won't tell me "sorry you cannot use me today because i can't talk to Microsoft about it" and/or "Sorry but Microsoft felt like you needed to do something differently with your accounts, so now the account you set up no longer works and you need internet service and a lot of luck to get it working again, and by the way... surprise!"