Even though the article says that Microsoft removed the “bypassnro” workaround earlier this year, I just used it earlier this evening to set up a new Win11 PC for a neighbour successfully (she didn't have a Microsoft account on her previous Win10 laptop, and wanted it the same way).

At the part of the initial setup where it asks to connect to a network, press Shift + F10 to open the Command Prompt. Then, type oobe\bypassnro and press Enter. The system will reboot and start the initial setup again in a non-network mode that allows you to create a local user account.