Learn how to create a local account in Windows 11 with our simplified setup process by logging into your personal PC without using a Microsoft account.
You don’t even have to do any of that, when it prompts for a Microsoft account put in nonsense, like fart@outmybutt.com
Then whatever for password. Keep trying to sign in with it until should prompt you to put in a name instead and set up a local account.
The article does it right: test@test.com and other similar things (e.g: a@a.com) will throw an error the first time you put in a password and it'll proceed to create an offline account.
The people that go through the steps like commands and disabling internet are making too much work for themselves.