Answer
Local accounts are ArgoCD-managed users (defined in argocd-cm) with passwords or tokens, used for automation or break-glass access when SSO is unavailable. They should be limited and carefully permissioned; SSO is preferred for humans, local accounts for specific service/automation needs.
# argocd-cm
data:
accounts.ci-bot: apiKeyReal-world example A ci-bot local account issues an API token for the pipeline, separate from human SSO logins.