Well you can log in without one, but that requires many unintuitive steps.

For example one of them is to login with wrong Account information.

I don’t think you need to with either a professional or enterpriese account (I think professional). Do need to with a home account though which is extremely annoying.

I created my windows 11 install stick with Rufus, it actually has an option to disable the requirement for a windows account when creating the bootable stick

No registry edit necessary. Just use the email no[at]thankyou.com, write any password. Windows will throw an error, press continue and voilà, you can create your local account.

Rufus also has an option for local accounts and for removing TPM/SecureBoot requirements.