I know the post is about Windows 11 but I installed Windows 10 for someone on a laptop about 2 months ago and it had the most crazy dark pattern I've ever seen to be able to proceed past the installation screen without a Microsoft account.
Short of not connecting to the internet first the only way I saw where it was possible to create an offline account was to first attempt to sign in using an incorrect password with a hotmail account. It was only after failing that where an option appeared to create a local account.
It doesn't stop there too. Now once in a while when they turn the machine on and reach the login screen, there's a big banner that says something along the lines of "Hey, you're missing out on very important features and are less secure by not registering an account with Microsoft..." with a call to action to link a MS account. This also hides the login screen by default and the only way to ignore that and get to the login screen is to click somewhere in the empty space but for a non-technical user this isn't intuitive. They always try to click the only thing that looks clickable. It's so shady.
Sadly I had to make a MS account for them in the end to unlock Windows "S" mode into a regular version of Windows 10 Home so I could install an app that wasn't in the app store on their machine. The only way to do that was to make a MS account for the Microsoft Store but fortunately you can still login to Windows itself with the offline account. It never ends.
Short of not connecting to the internet first the only way I saw where it was possible to create an offline account was to first attempt to sign in using an incorrect password with a hotmail account. It was only after failing that where an option appeared to create a local account.
It doesn't stop there too. Now once in a while when they turn the machine on and reach the login screen, there's a big banner that says something along the lines of "Hey, you're missing out on very important features and are less secure by not registering an account with Microsoft..." with a call to action to link a MS account. This also hides the login screen by default and the only way to ignore that and get to the login screen is to click somewhere in the empty space but for a non-technical user this isn't intuitive. They always try to click the only thing that looks clickable. It's so shady.
Sadly I had to make a MS account for them in the end to unlock Windows "S" mode into a regular version of Windows 10 Home so I could install an app that wasn't in the app store on their machine. The only way to do that was to make a MS account for the Microsoft Store but fortunately you can still login to Windows itself with the offline account. It never ends.