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There are several bypasses.

Don't connect to the internet -> Shift + F10 to bring up CLI -> OOBE\bypassnro

The out-of-box experience will restart, and you will have a button to set up with a local account.

You can also (or at least could, it's been a bit since I've tried this method) use a banned e-mail account when it asks for your Microsoft account.

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Additionally burning the ISO to Thumb drive with Rufus [1] gives an option to disable Microsoft Accounts and hardware validation upon installation.

[1] - https://rufus.ie/en/

OOBE\bypassnro still works. I've been setting up a bunch of new machines recently (last was yesterday) that I've had to connect to a local domain, so this made it so much easier to just make a local account then domain join the machine.

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