Thanks to the 2H22 update, installing Windows 11 without a Microsoft account is nearly impossible. This update patches some of the easiest workarounds for Microsoft’s silly requirement, and it even forces Pro users to type in a username and password. But you can still avoid this nonsense using Rufus, an open-source formatting utility.
Rufus is a legendary piece of software that creates USB install media for Windows, Linux, and other operating systems. It’s already a popular option for Windows 11 installations, as it lets you disable hardware requirements and install the OS on unsupported PCs.
But the Rufus Beta version 3.19 takes things a step further. It lets you completely remove the Microsoft account requirement from new Windows 11 installs—so long as you don’t connect to the internet during setup, Rufus will let you use Windows 11 with a local account.
Your Windows 11 installation will act normally without a Microsoft account. That said, Microsoft could force you to use an account in future updates (though this is unlikely, as it could negatively affect business users).
The Rufus 3.19 Beta is available for free on GitHub. Bear in mind that Rufus is a formatting utility for USB drives, not a direct Windows installer for your PC.
Source: Rufus via Ars Technica