In the latest Windows 11 Dev build, Microsoft has removed all "known mechanisms" that allowed users to create a local account during the setup process.
Microsoft's latest Insider Preview, Build 26220.6772, introduces a significant policy change: removal of known workarounds to skip Microsoft Account setup during Windows 11 installation (OOBE).
Say goodbye to local installations, as Microsoft continues its crackdown on those who want to avoid a Microsoft account.