The "easy loophole" last time was to install windows without an internet connection and then repeatedly try/fail to create an account until the option appeared.
I'm guessing there will still be a way for domain-connected installs to complete without a Microsoft account.
The Microsoft release notes specifically mention that this only applies to personal use installs which means non-domain installs.
I heard that a loophole is to install Windows with a MSFT account, create a local account with admin access and then delete the MSFT account
That doesn't solve the problem.
You can hammer the keyboard to make a Microsoft account and then delete that account. Microsoft won't have learned much about you except that your name is wduwbe73ne7cn47wh.
I still wouldn't call that "easy" though. Sure it's a small number of steps, but they aren't trivial or immediately obvious and don't escape the basic issue that we're having to evade the operating system here.