Setting up a new device will require a Microsoft account and an internet connection in Windows 11 22H2. Previously, Windows 11 only required a Microsoft account to install Windows 11 Home. In the future, both Windows 11 Home and Pro will require a Microsoft account sign-in to set up the device.
Then setting up a Windows 11 installation running Home or Pro is more of a hassle, as credentials need to be entered to boot to the desktop. The user also needs an internet connection during the initial setup.

Microsoft is testing improvements and changes to OOBE. These changes will ship with Windows 11 version 22H2 (Fall 2022 Update).
Previously, you could create local user accounts during setup because Microsoft supports offline creation. And you can also enter a fake email ID and skip the forced login, but in the future, this may not work. But don’t worry, while Windows 11 starts to force users to create a Microsoft account and requires a Microsoft account and an internet connection, we’ll introduce a new bypass method that simply skips the sign-in process itself.
Windows Rufus allows you to download and install Windows 11 without creating a Microsoft account. Helps you bypass Windows 11 requirements and sign in with a Microsoft account.
This version is currently in beta and will be ready when Windows 11’s Fall 2022 Update arrives.
The installation of Windows 10 Home and Pro still seems to require a Microsoft account. Windows 11 Enterprise will still support local accounts by default.
Microsoft plans to roll out Windows 11 version 22H2 in the fall, which is around October, with drivers ready by the end of September.