by default it is not possible to create a good old offline account, you need to enter a microsoft account etc, but there is a workaround:

1) when you are beeing ask to enter your microsoft account >> enter a@a.com under email account > press enter
2) enter a "random" password
> since this account is locked anyway you are able now to process to step 3
3) now enter you "local" name and create your local account: admin or so

see also:
https://beebom.com/how-create-local-account-windows-11/

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