Steps to bypass the Microsoft Account requirement during setup:
 1.	When you reach the “Let’s connect you to a network” screen, press Shift + F10 to open the Command Prompt.
 2.	Type: start ms-cxh:localonly
 3.	Hit Enter — this forces Windows into a local account setup flow, bypassing the MSA prompt entirely.
 
 
Note:
 •	This method is confirmed to work on Windows 11 22H2 and later.
 •	Future updates may disable this workaround.
 •	Not recommended for managed work or school devices, as organizational policies may block or restrict local account setups.
[1] - https://www.bleepingcomputer.com/news/microsoft/new-windows-11-trick-lets-you-bypass-microsoft-account-requirement/
