When installing Windows 11 Home , if you want to get around the requirement of having to connect to the internet and login with a MS account, do the following:

At the screen where it asks for the Microsoft account to login with, press Shift F10 to open up a cmd prompt window and type:

X:\> oobe\bypassnro

This will cause the setup to restart (i.e. a computer reboot). Then when you get to the same Microsoft screen again you will have the option to login with a local account.

 

N.B. Windows 11 Professional already allows you to bypass the Microsoft account if you disconnect from the internet while doing setup.

 

Interestingly running oobe\bypassnro actually runs a bypassnro.cmd file in \Windows\System32\oobe. This file contains the following:

@echo off
reg add HKLM\SOFTWARE\Microsoft\Windows\CurrentVersion\OOBE /v BypassNRO /t REG_DWORD /d 1 /f
shutdown /r /t 0