you can actually set up a local account for Windows which doesn't require a MS account, which is what I did after they arbitrarily suspended my account. But yes, they intentionally make it more onerous than it has to be to do so.
The second set of instructions there ("How to Create a Windows 11 Install Disk that Allows Bypassing Microsoft Accounts") seem non-cryptic and fairly approachable for anyone who can create USB install media.
I haven't tried it myself, I'm trialling an "upgrade" to Pop OS rather than Win11. So far so good, full credit to System76 for the progress they've made a in a few years. I'd consider buying one of their systems if they handled tax + duty for international shipping - insanity can ensure in the UK for packages that arrive without it all arranged.
