Professional might be different. I can personally confirm this issue on Home, version 1903-v2.

I did an install of Windows 10 Home (or whatever it's called) about six months ago and the offline account option was there then (albeit hard to spot, the page is designed to look like it's mandatory but there was a skip option). Unless they've removed it in the past six months it should be there.

Edit: As a cousin post mentions, this option may only be available if the computer is not connected to the internet. Which is annoying as heck.