You should ask the same question to the millions of people who used a PC from 1981 to the end of the 90s...
...back then, when the world was a much better place, but now, an iphone stuck to one half of their face, a Galaxy stuck to the other, no wonder they can't see. Brainwashed, and brain dead.
It's my PC and I chose whichever way I want. Main reason is to debloat apps and set it up without MS account.
Most of the problem in life/world come from the internet. We only neet Internet to get new build and nothing else.
Perform the installation with an internet connection. Sign in to Microsoft account [email protected] with password 1. When MSA does not exist or is locked, the path to the local account is immediately opened. This is the simplest and most easily remembered option.
The being connected during oobe part will be the problem for those who install win 11 (22557+) on hardware with not out of the box supported (W)Lan devices, they need to integrate the (w)lan driver at forehand, or use the workaround suggested by @Carlos Detweiller . Install pro or up and you don't have to do anything to do, other then being connected during oobe, for using offline accounts, only people who want to install home (SL) for licensing reasons have to use a workaround.
I came up with a reliable and easy to follow method to setup Home without any internet connection! Stay tuned while I do it again, this time taking some screenshots