From www.bleepingcomputer.com: A new method allows users to bypass the Microsoft Account requirement when installing Windows 11 by using a command line trick.

By pressing Shift+F10 to open the command prompt during the installation and entering “start ms-cxh:localonly,” users can create a local account without being prompted for a Microsoft Account.

This workaround comes as Microsoft attempts to limit the use of local accounts in favor of cloud-based services.