This is no longer the case on recent versions of windows 11, if there is no connection it will simply block you from setting up until you connect to the interne

This is no longer the case on recent versions of windows 11, if there is no connection it will simply block you from setting up until you connect to the internet. There is a way to bypass it on W11 Pro, you have to boot with ethernet disconnected, then once at the account creation screen hit Shift+F10, enter `oobe\bypassnro`, reboot, and start the setup again and it will allow a local account. At least for now, they'll remove that soon I'm sure.