It's not impossible to create a local account without disconnecting from the Internet.
https://www.howtogeek.com/442609/confirmed-windows-10-setup-...
The unattended setup on Windows is very confusing, there are like 3 different ways and 6 steps to configure, and the tools are mostly designed with GUI in mind. Could you imagine being able to configure, install drivers and apps using a single YAML file for Windows?