Bypass Microsoft Account Requirement in Windows

During initial setup or installation of Windows, make sure the computer is disconnected from all network connections with Internet access.

Disable the Internet connection before starting setup, e.g., by disconnecting the LAN cable or disabling Wi-Fi.
Windows will display a "Let's connect you to a network" or similar screen. Windows 11 version 22H2 does not allow you to skip this anymore to create a local account.
On the screen, use Shift+F10 to open a command prompt window.
Type OOBE\BYPASSNRO and hit the Enter key. (The text is all letters - no numbers)
Windows will reboot and return to the "Let's connect you to a network" screen. Only this time, you may select "I don't have Internet" to skip this.
Finally, select "Continue with limited setup" to create a local account during setup.