Hi BTS Admin,
Thanks for reaching out to the Microsoft Q&A Forum. I understand you want to set up two separate PCs so that each user has exclusive access, and you’re concerned about whether a second Microsoft account and a new Office 365 subscription are required.
About Microsoft account for the Second PC, if your wife wants full control of her own laptop without needing your approval for changes, she should create her own Microsoft account. A Microsoft account is required for features like OneDrive sync, Windows personalization, and Microsoft Store access.
If you have a Microsoft 365 Family subscription, you can share it with up to six people. Each person gets their own Microsoft account login, 1 TB of OneDrive storage and full Office apps (Word, Excel, etc.) on their devices.
If you currently have Microsoft 365 Personal, you’ll need to upgrade to Family to share the subscription. This avoids paying for a second subscription.
Sharing under the Family plan means your wife manages her own account settings and files. You won’t need to approve changes on her PC.
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Best regards.