Neither Home nor Pro really require a MS account. You can skip that during setup (for example with "bypassNRO"). This might change in the future, but as of 25H2 the workarounds still work.
I installed it offline in a VM, Home edition, US region. Shift+F10, oobe\bypassnro worked (with a warning/error at some step, but the local account was created fine). I read somewhere that it doesn't work if you connect to the internet during setup (which is always a bad idea IMO).
[1] https://www.microsoft.com/en-us/software-download/windows11