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Microsoft accidentally lists the benefits of not using a Microsoft account on Windows 11
(www.windowscentral.com)
This is a most excellent place for technology news and articles.
Well, yeah, but that's the clarification I'm making. By default you DO need a connection to create or sign in to an account to complete the install process as it's currently presented, but once an account is set up you can log in to that machine whether it's connected to the Internet or not. The summary makes it sound like you need to be online for every login, which is not the case.
You don't "need" it, they lie to you and imply it's a requirement, but it isn't needed. It'll download updates, and finish the install just fine with local account.