There are still ways to bypass a Microsoft account when setting up Windows 11 with a local account during the Out-of-box Experience (OOBE). You can also use a command to trigger the local account creation process, or through the Developer Console. Here are ways to bypass a Microsoft account when setting up Windows 11.
How to bypass Microsoft account when installing Windows 11 via Registry
Step 1:
You open Command Prompt then enter the command below and press Enter.
reg add HKLM\SOFTWARE\Microsoft\Windows\CurrentVersion\OOBE /v BypassNRO /t REG_DWORD /d 1 /f

Step 2:
Type the following command to restart your computer and press Enter.
shutdown /r /t 0
Continue to reopen Command Prompt, then enter the command below and press Enter to disconnect the network
ipconfig /release

Step 3:
Select the installation area in the out-of-the-box experience (OOBE) interface.

Continue to press Yes , then select computer keyboard settings . Press Yes then select Skip to skip the layout configuration and select I don't have internet .

Continue to click Continue with limited setup , then click Accept . Confirm the default local account name on Windows 11 and create a password and then you continue to complete the setup process with the local account.

Skip Microsoft account when installing Windows 11 via Account Manager
Step 1:
We also open the Command Prompt interface and enter the command below and press Enter.
start ms-cxh:localonly

Step 2:
Enter a name for the default local account on Windows 11 and set up privacy settings . Then click Next and select Accept.

Bypass Microsoft account when installing Windows 11 using Developer Console
Step 1:
Open Command Prompt using the keyboard shortcut Ctrl + Shift + J to open the Developer Console. Enter the following command to launch the local account creation screen.
WinJS.Application.restart("ms-cxh://LOCALONLY")

Step 2:
Press the Escape key to close the console. Confirm the default local account name on Windows 11.

Click Next then select privacy settings then click Accept.

Bypass Microsoft account when installing Windows 11
Step 1:
You open Command Prompt with the shortcut Shift + F10, then enter the command below and press Enter.
reg add HKLM\Software\Microsoft\Windows\CurrentVersion\OOBE /v HideOnlineAccountScreens /t REG_DWORD /d 1 /f
Step 2:
Next, select the region and click Yes, select keyboard settings, click Yes to continue and confirm the default local account name on Windows 11. Create a password for the local account and complete 3 security questions to recover the account. Continue to confirm to complete the configuration.