Huh? What if you're installing windows on a machine with no internet connection? Which is an entirely normal legitimate thing to do. It's not a requirement after all.
I have a number of machines that use a local account, they don't need a Microsoft account and will never be linked to one, it's unnecessary.
I had to do exactly this for a family friend in his 70s, it was a fucking nightmare. I think ultimately I caved and hotspotted it to my phone just long enough for it to be happy, and disconnected it while it was still loading the sign up page so it fell back to local account creation (at the time I didn't know about a@a or bypassnro)
For W10 you can still do offline installs with the media creation tool and telling it you dont have an internet connection, for W11 even enterprise users are all tied into autopilot, Intune MDM, and/or a microsoft account. I do not believe there is a method to install W11 without an internet connection and account. If there some some way to get the install tools to do that, I dont know what it is, and I do IT for a job...
Honestly, making the switch to linux full time is not that bad. Every tool, utility and program other than the most niche propriatary applications have a FOSS variant, and it is starting to sound like a bad relationship when people wait for MS to make a policy, change or product that isnt comedicly evil...
Just break up... If you need to talk at the hivemind of the internet for advice, we got ya.
W11 even enterprise users are all tied into autopilot, Intune MDM, and/or a microsoft account
The "win 11 business editions 23h2" iso that I got from visualstudio.com yesterday, did no more than the usual amount of crap to make it difficult to find the "join a domain instead", allowing me to make a local user.
They have an official workaround(which is just a stupid complicated way but that's still working). The one from OP is just a custom workaround some random found. Others pointed to the actual workaround in the comments.