Microsoft is working on a brand new set up experience for Windows 10 that's powered by Cortana and works with voice commands. The latest internal builds of Windows 10 have a new OOBE (out of box experience) that by default, is listening to the user and is awaiting voice commands such as "Next", and is narrated by Cortana.
This news doesn't come as much of a surprise considering Microsoft's goal for Cortana is to have it compete with the likes of the Amazon Echo and Google Home. Building a Windows 10 device without a screen would be difficult to set up if there was no set up experience tailored for the voice.
Microsoft is also working on an improved set up UI for devices that do have screens too, with the options turning voice activation on and off, changing volume and more. We're not entirely sure if these improvements will show up in the next Insider build, but it's looking likely that it'll be ready in time for the Creators Update.
Now of course, if the user would rather not use Cortana to set up their machine, they don't have to. They can use touch, or a mouse and keyboard just like normal. Cortana would only be mostly beneficial on a device without an input method.
The Windows Insider program is on a break right now for the holidays, so any big changes happening internally won't show up until early January. In the meantime, stay tuned to Windows Central for more news regarding on-goings internally at Microsoft.