neowin[.]net/news/here039s-how-you-can-setup-your-windows-11-device-without-an-internet-connection/
There are two kinds of Windows accounts -- one uses your Microsoft account to log in and sync with their servers, while a Local account is the way it used to be, without the tie-ins. Many people like Thurrott recommend setting up Windows with a Local account first, then creating a Microsoft account log-in, since you can have more than one account in Windows. You just select which one you want to use on the log-in screen. OTOH some people don't want anything connecting their copy of Windows to any Microsoft account, period.
With Windows 10 it's not a big deal -- you have your choice -- but Win11 Home requires a Microsoft account, and Win11 Pro may soon be the same way. This article shows you the latest way to get around that.