Earlier quoted context omitted.
On W10 you only get the option to create a local account if your network is disconnected, and only after multiple screens of insistence. A normal person being asked to connect to wifi during setup will do so and never have the option to not create a MS account. So it may not be impossible to create an offline account, but for all intents and purposes they do force your hand. On W11 you have to resort to more esoteric…
> On W11 you have to resort to more esoteric tricks, you can't actually complete setup normally without network and a ms account. Maybe with the latest images, but I have an original W11 RTM image that installs just fine without network and a MS account.
The Home version does not.