As I have stated before, one thing M$ doesnt say about a feature of windows 11, is that its better at data collection. To do so they need you connected to the web to send that data.
This info still is accurate: Fixes for not being offered the option to create a local offline account on Home (+SL): + How to enable the use of offline accounts on Win 10 Home + SL
Personally, I distrust them due to the actual lying. "required" != press ALT + F4 to bypass. If MS is going to lie they could at least say something like "Sign up for an optional MS account to greatly improve your Windows 11 experience." Still absolutely full of crap, but at least its combining choice with a subjective statement.
Just because you can bypass it in the current build doesn't mean they won't fix it in the final. It's the requiring of internet access to even finish setup supposedly that's the issue. say someone wants a computer to do homework and print. This doesn't require an internet hookup. But your shiny new computer and printer and copy of office is worthless unless you have internet at home. That's the complaint. I know you can start with an offline account for windows 10. But i'm talking about windows 11. which they outright say it IS required for, and that you cannot complete setup without it.
If you want to see something interesting, look into the Windows 11 install.wim file while it is mounted with DISM++. There are a mountain of networking drivers in the optional components section. its pretty obvious that MS is going out of its way to ensure that at the very least your system can see a wireless signal while installing. I disabled all networking through BIOS and installed Windows 11. The installer does not even mention setting up a MS account so for now at least the big bypass is simply completely disabling networking prior to install/upgrade.
Of course not, that is just a bypass for MS account creation that should work even if they disable ALT + F4 to bypass.