When going through the Windows 11 setup, Microsoft now insists you log into a Microsoft Account and gives you no way of bypassing the requirement. To circumvent this new Windows 11 requirement during setup, you can force it to bypass the network check. When you're stuck during the installation process, hit SHIFT + F10 to get a command prompt. Tick inside the command prompt window and type the following:

oobe\bypassnro (then hit enter)

This will cause the system to reboot and give you the "I don't have internet" option, allowing you to create a local user/password account.

You can also see this at https://answers.microsoft.com/en-us/insider/forum/all/set-up-windows-11-without-internet-oobebypassnro/4fc44554-b416-4ecb-8961-6f79fd55ae0f