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.
FYI it’s extremely easy to upgrade windows and activate it without buying. ;)