Can you provide an example of an OS that requires internet for a working base system? I can't think of any off the top of my head.
Windows 11 Home requires Internet as a Microsoft account is needed during setup. Unless there is a workaround that I haven't read about.
If by "finish" you mean "log into iCloud," then yes, but that goes without saying. You can absolutely have a working device without an internet connection.
Windows 11 Home Edition. You can't set up without a Microsoft Account, and the disabling Wifi/Ethernet trick has been patched.