Actually yes it will - at least as of last weekend. During OOBE setup, after connecting to Ethernet or Wi-Fi, you must select “join a work or school domain.”

I got tripped up by this too because I was insistent on not connecting it to the internet during setup, but the local account only switch had moved since I last checked up on it.

It will still ask you three or four times ARE YOU SURE you don’t want to sign in to a Microsoft account. But at least you can still avoid it for the moment.