https://www.xda-developers.com/you-still-dont-need-microsoft-account-use-windows-11/
So what do you need to do? Well, it's simple.
During Windows 11 setup, when you get to the page asking you to connect to the internet,
just ignore that and press Shift + F10 on your keyboard to open the Command Prompt.
In this window, type the following command and then press Enter:
start ms-cxh:localonly
This will trigger the offline account creation flow, meaning you can simply pick a username and (optionally) a password for your user account. Complete that process and you'll very quickly be taken to the Windows 11 desktop without any of the fluff that usually drags the setup experience to a crawl. Even if you do want to use your Microsoft account later on, this step saves so much time during setup, so it's highly recommended.