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Windows 11 attempts to force the user to log in with a Microsoft account during initial setup. Unlike Windows 10, 11 provides no option for creating a local account instead.

Luckily, there is a command that can be run in order to bypass this. When encountered with the initial system setup, perform the following steps:

1. Press Shift+F10 to open a command line window
2. Type oobe\bypassnro and press Enter
3. Proceed with the setup
4. Click "I don't have internet" when prompted to connect to WiFi/Ethernet

Important: if you have connected an Ethernet cable, disconnect it. If you have connected to a WiFi network, temporarily disable the WiFi with the hardware switch or keybinding (whichever your computer has).