Having a Microsoft account unlocks several benefits like:
1. Syncing Settings: Your son's settings, themes, and passwords can sync across multiple devices
2. Microsoft Store Access: He can download and purchase apps, games, and other content
3. OneDrive: Free cloud storage for backing up files
4. Office Online: Access to free online versions of Word, Excel, and more
5. Parental Controls: Better control over what he can access and usage monitoring
It's worth setting up for the long-term benefits, especially as he starts using more features. yet you can also go for Xploit Machine's suggestion