This is to setup a windows home computer with local account.
At the OOBE Setup Screen of Windows OS.
Open cmd window with Shift + F10 and
New Process
To bypass the Microsoft Account requirement during Windows 11 setup and create a local account,
you can use the command start ms-cxh:localonly in the command prompt accessed by pressing Shift+F10 during the "Let's connect you to a network" screen.
type OOBE\BYPASSNRO.type MSOOBE\BYPASSNRO
If command not found, Try cd OOBE and then Run BYPASSNRO
Your computer will restart and now you will have the “I don’t have Internet” option.
Note, Make sure there is no internet active on the computer.