An excerpt below from
Can I run Windows 11 without a Microsoft account?
"Setting up Windows 11 without a Microsoft account
When you go through the first-time setup process, you have to create your first account, connect to Wi-Fi, and so on. Generally, the process is the same for all Windows editions, but in Windows 11 Home, there are some things that are different.
According to Microsoft, you need both an internet connection and a Microsoft account to set up Windows 11 Home. In Windows 10, Microsoft already started requiring a Microsoft account for the Home edition, but you could work around it by not connecting to the internet. Here, it’s a similar situation, and you can trick Windows 11 into letting you use a local account.
When setting up your PC for the first time, you’ll have to connect to the internet, which then allows you to sign with your Microsoft account. If you don’t have an internet connection, you won’t be able to progress.
However, you can connect to the internet and let the computer check for updates. When you get to the license agreement, press the airplane mode button on your laptop or disconnect the Ethernet cable – whatever turns off the internet completely for you. If you do this, you’ll be able to set up a local account instead of a Microsoft one.
If you have Windows 11 Pro or other editions, this is all a bit easier. You can set up your computer without an internet connection, and even if you use the internet, you get the option to skip the Microsoft account. Windows will insist you use it, but you can safely ignore it.
Switching to a local account
Even if you set up your computer with a Microsoft account initially, you can still switch to a local account whenever you want. You’re not actually forced to use your Microsoft account for as long as you have your PC. To do this, open the Settings app, then go to the Accounts section. Click Your info, then choose Sign in with a local account instead."