This news about Windows 11 Pro "requiring" a Microsoft Account is a bit of sensationalism. You can still bypass it and create a local account if you know what you're doing, as has been the case for several years with Windows 10. Here is how:

When you see the “Let’s Connect You To A Network” page, hit “Shift” and “F10” simultaneously. This will bring up the Command Prompt to which you type the command: taskkill /F /IM oobenetworkconnectionflow.exe

When Windows 11 setup detects networking is not possible, it will let you create the local account as always.