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/