Let me preface this; if you have the option, you should just move away from Windows altogether.
Despite Microsoft removing the "bypassnro.cmd" script from Windows 11 with a recent update, you can still set up the system and create a local user without having a MS account.
Do not connect an ethernet cable until you finish the setup. During the setup process on the step for connecting to a network (in EN locale: "Let's connect you to a network"), before connecting to a network you can use Shift + F10 to open a command prompt. Here you can enter
Code: Select all
start ms-cxh:localonly
Be aware though that this is not enough to disable all the telemetry, ads and various other bloat and call-home features. Some quick fixes for that on the user level can be done with "Wintoys". For anything further at system level or DNS blocking I am sure you can find some resources with the search engine of your choice or even some options in other threads around the forum.