Funny you say that, setting it up without internet is one of the few ways left to still be able to create a local account.
If I understand correctly from the article, you have to enter ‘OOBE\BYPASSNRO’ in command prompt during installation to prevent it from asking to connect to internet. If that’s the only way to set up a local account, that’s hardly an accessible option.
As as I said in my other comment: you can unplug your ethernet cable, and on Win 11 Pro and above there’s an “I don’t have internet” button you can click.
There’s no clear path from getting the computer out of the box just setting it up without internet. If you call the manufacturer and they know what the hell they’re doing they’ll walk you through doing the OOBE no internet fix. It just needs to be an option in the damn operating system. The fact that they’re hiding it from you is unconscionable.
The antitrust machine hasn’t had its scheduled maintenance for a few generations. It’s gonna take a little while to spin up.