Windows 10 Home does not require a microsoft account or online connection. The part during setup, where it asks you about your account, can be skipped.
They’ve actually fully removed the skip option at this point AFAIK. It got hidden away deeper and deeper and is either removed or it’s hidden so deep I can no longer find it.
East workaround, however, is just to install with internet disconnected. If it has no internet connection it won’t block the install but will instead prompt you to create a local account.
It sounds like they’ve removed _that_ loophole in Win11.