neowin[.]net/news/microsoft-makes-it-harder-to-install-windows-11-without-internet-but-it-is-still-possible/
When you perform a fresh Win11 installation nowadays Microsoft tries to force you to sign in to an existing or new Microsoft account. There are a few ways around that, but one method that's popular is to bring up the Command Prompt and enter oobe\bypassnro. That no longer works in the latest builds.
Enthusiasts quickly discovered that it is still possible to restore the script. Here is how:On the Windows 11 setup screen, press Shift + F10 and type regedit and press Enter.
Go to Computer\HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Windows\CurrentVersion\OOBE.
Click Edit > New > DWORD (32-bit) and rename the new value to BypassNRO.
Open the value and change its value data to 1.
Restart your system. You can now setup your computer without an active internet connection or a Microsoft Account.