Someone called me about this recently and when I told them there was almost definitely a skip/no thanks button if they backed out a step, they were able to fini

Someone called me about this recently and when I told them there was almost definitely a skip/no thanks button if they backed out a step, they were able to finish the OOBE without submitting payment info. So I strongly suspect there's a working path out. But I will definitely say this is remarkably awful, because a large portion of nontechnical users will just assume this is the running cost of using Windows now, and will pay it, even though having Office 365 is increasingly unimportant when being a Windows user.