If you go through the "domain" path during setup[1], then you can skip much of the "we are determined to make you tie this to a MS account" nonsense that the "Out Of the Box Experience" tries to walk you though. (you don't actually have to join a domain - you can just create a local admin account at that point).
[1] Win 11 pro - home can't join a domain - so skipping the MS account bit takes a bit more effort!(for home the workaround I used last time (so it might not work now!), was when it wants to join a network, plug in the ethernet. Let it romp through to the point it wants to setup a MS account. Force open a command prompt during install (Shift+F10), and type "ipconfig / release"
- that will knacker its ability to actually talk to the net. However since it knows it is still connected, it then relents and lets you create a local account (If you just pull out the ethernet, then it jumps back to the connect to the internet stage))