Seems an alternative, easier method was found: windowscentral.com/…/an-even-better-microsoft-acc…

Relevant part:

But fret not, as a new, perhaps better bypass has already been discovered that still uses the command prompt (which you can open with Shift + F10) and makes skipping the Microsoft Account sign-in step a total breeze.

Discovered by user @witherornot1337 on X, typing “start ms-cxh:localonly” into the command prompt during the Windows 11 setup experience will allow you to create a local account directly without needing to skip connecting to the internet first.