I never did seem to get a definite answer here so I have not upgraded to pro 2021.
I have been watching discussions about this issue both here and on other sites. Others have said that they HAVE been locked out of their desktop files if they did not create an account. Also someone with their file on a non-internet connected computer said that they lost access to their file:
Where I use QB desktop I don't have internet access, that is why I got the desktop version, so having the Intuit popup that blocks me from using desktop version offline makes this product useless
