There is currently a very easy way to make a local\offline account in Windows 11 Home or Pro.
Once the system has done the first reboot and you are ready to start configuring an internet connection, keyboard layout, etc. just do this:
Press: Shift-F10 to bring up the command prompt.
At the prompt enter: start ms-cxh:localonly
This will bring up a window for making a user account. You make the account as normal and it just works. No internet or account required. I just did this a few days ago on a fresh install of Windows 11 Home 24H2.
One thing I will say though, and this is a potentially huge privacy issue with offline accounts:
If you ever download free applications via the Microsoft Store and you do not have an MS account on the computer, they will *forever* be linked to that computer\motherboard. I repurposed a computer from a friend last year, and removed the SSD from it so I could install a new one. He had been using an offline account in Windows 10. When I went to the MS store with a brand new offline account on a fresh windows install on a brand new SSD, all of the apps and games the previous owner had used from the MS store were listed as being in the "library" on that system. They were not downloaded, they were just in the library, ready to be "reinstalled". This is because MS creates profiles\accounts to keep track of MS Store downloads based on hardware identifiers if there is no MS account being used. You cannot change or delete these profiles or the apps attached to them as far as I know.
Presumably, if the user of this computer then connects this offline account to an MS account all of those apps will now show up in their own library on that MS account, even though it was the previous owner of the computer who downloaded them on a completely different Windows installation\drive. This isn't widely known, but it is a known issue and it seems to be yet another way for Microsoft to attempt to make things "convenient" for users who do not use an MS account.
Personally, I just use an MS account on my PCs and have never noticed any issues or felt like I was being tracked or manipulated in any way. I do not use Bing or anything else that MS can influence and I always disable as much telemetry as possible and any recommendations or other things. I also do not use Windows' built in online search, ever. I'm sure they're getting some data from me, but then so is everyone else these days, except for maybe vogons.org. 🤣