Since they mentioned the workarounds but didn't explain them, I'm copying my comment from another post a couple of weeks ago.
Lemmy probably isn’t the target audience for this, here’s the steps to bypass the MS account requirement when setting up W11:
Configure your keyboard, but before you select your wifi network press Shift+(Fn)+F10 to open Command Prompt.
Type in the following command and press enter. Your computer will reboot: oobe\bypassnro
After the reboot, configure your keyboard and location settings, and click the option at the bottom of the page to say that you don’t want to connect to the internet
Click the link on the next page to “Continue with limited setup”, then follow the prompts to enter a username and password.