"Slightly more worrying for consumers, however, is that users will require a Microsoft account in order to set up a Windows 11 system."
A workaround that once worked, no longer works for 11 Home. My workaround was after the first restart to disconnect the ethernet cable; if you had WiFi only, do not check the box to automatically connect. Being the morally bankrupt people that they are, Microsoft took that away in 11 Home. Still haven't tested it in 11 Pro. Still, the "net user" commands still work to create a local account.
I suggest everyone here continually send Microsoft negative feedback about forcing people to use a Microsoft account. I repeatedly do this, and always say it is high priority. Furthermore, I do not use language that would cause it to go straight to the bin. But I do make it a strong point to tell them how morally wrong this is, and there is no ethical justification for it. All of need to spam Microsoft's feedback about this.