I believe they changed this in the last 6 months or year, but if you have an older ISO if Windows 10, and you don't have it connected to the Internet when you install, you can create a local account during installation.
It’s entirely possible that something like this did exist in some earlier installer version but I don’t know that from a vague statement like this. Feels kinda like throwing Windows under the bus unnecessarily.
https://hothardware.com/news/bypass-windows-11-internet-setu...