Is the account requirement just for home additions? It seems like there’d always need to be at least one way to set up Windows without a MS account for enterprise deployments where it’s not just one individual using a computer.
Or I guess in that instance the account requirement would be satisfied by the user’s corporate account?
CTT Windows Tools is a good entry to build a lite / custom image. (MicroWin)
Doing this comes with some drawbacks as you really will learn how much bullshit is actually required for some larger commercial applications. (Some components of Edge are required for Fusion 360; XBox Game Bar is required for proper CCD load balancing for AMD CPUs and other various gotchas.)
It's worth the trouble though as you can construct an image that nukes things like OneDrive and Copilot from the start. It also introduced me to WinGet, which is so much nicer than multiple one-shot updates.