Microsoft requires a Microsoft account when setting up a new Windows PC, but it’s possible to install Windows 11 Home without one using the official ISO file or creating a USB stick with official tools.
To start, select the “Install Windows 11” option during installation and follow prompts until you’re asked for a Microsoft account login. Press Shift + F10 to open the command prompt, then create a local user with a unique name. Add this user to the administrators group using specific commands.
Restart the PC and confirm that the new user exists in the Windows settings. Complete the installation like a normal installation and enjoy your offline experience with Windows 11 Home.
If you want to use a Microsoft account later, click “Sign in” in the start menu settings under “Everything is there with your Microsoft account.” You can also assign a password to your local user account by using the command prompt.
Source: https://www.pcworld.com/article/2514125/windows-11-demands-you-use-a-microsoft-account-heres-how-to-bypass-it.html