Steps to install Windows 11 without using a Microsoft account.
Use a locked Microsoft account. This method requires Internet access.
When asked to provide a Microsoft account use the email address no@thankyou.com
with a random password. The account is locked and Windows will give you an error. You will then be able to use a local account.
This method requires NO internet access (unplug network cable if relevant).
During the Windows install, at the step that says there is an Internet connectivity requirement, press Shift + F10. A command prompt will be opened.
Enter the following command:
OOBE\BYPASSNRO
The installation will restart. At the Internet required step there will now be a "I don't have internet" option - click that to create the local user account: