I recently setup a new laptop for someone with windows 11 and was surprised how easy it was to get around the online account stuff. The wifi was on when I hit the account setup part, I didnt want to make an account for someone else (name an email and password for someone else, what a mess, no thanks), so I powered the router down. The account screen didnt seem to give any options at all to work around it and make a local, but after the router was off, I got in without an online account, I dont even think the local had a password given, I could get in by just clicking a "Sign In" button.