By design, Microsoft requires to have a Microsoft account to set up Windows. This article shows you how to set up Windows without Microsoft account. In other words, we bypass Microsoft account creation and will create a local account to login Windows.
In Windows 10, you can create a local account by disconnecting it from the internet.
With Windows 11, you may pull out your Ethernet cable (if you use one) or hitting Shift+F10 to open command line and run ipconfig /release to disconnect the Intrenet.