[ynik]

You can still install Windows 11 without a Microsoft account. It requires configuring the installation before you boot from the USB stick.

I use https://rufus.ie/en/ when creating bootable USB sticks, and it turns out that this tool detects when you're trying to create a Windows installation medium, and prompts with a list of useful customizations, including "Remove requirement for online Microsoft account". (if you look through the screenshots on the webpage, there's one with the Windows customization dialog box)

[ItsBob]

I've used this many times myself and it works great.

However, as I mentioned below, I read something recently that says local account options are being removed in an upcoming version (I can't find the article now).

I presume it means the binaries are being removed from the ISO so this may no longer work (except for Enterprise and LTSC I'd imagine).