On Windows 10 and Windows 11, you will be forced to log in the machine with a Microsoft Account. There is a way to bypass this and use only a local account without having to create a Microsoft Account to set it up.
Once you get to this screen, press Shift and F10
This will open a Command Prompt. Enter
ipconfig /release and press the Enter key. This will release the IP address and disconnect the computer from the internet.
Close the Command Prompt window. Go back from the arrow on the top left and you will be asked to create a local user.
Like this you will not be forced to log in with a Microsoft Account.