No doubt a lot of people are annoyed at the “mandatory” addition to the Windows 11 Home setup where you are forced to get a M$ account, but appearances can (and in this case, are) deceptive. You can in fact skip this process and have a local account just like on Windows 10 and every other version of Windows there’s ever been and here’s how to do it;
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At the screen during the Windows 11 setup where it tries to corner you into making an online account press Shift+F10, this will bring up Command Prompt.
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In the Command Prompt windows type; taskmgr then hit enter
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In the Task Manager window click “More Details”, scroll under the “Background processes” until you find “NetworkConnectionFlow”. Select it, then click “end task”.
Now just go back to the Windows 11 setup and you’ll see you can now just enter a user name for the account and continue with the setup. That’s it.
Alternatively you can also just press Shift+F10 and at Command Prompt type; taskkill/F/IMoobenetworkconnectionflow.exe then hit enter, all done.