Actually, Windows 11 Home does require one. And I don't mean "You can just be offline" or "Just click use Domain Account", but actually "Without Internet and a Microsoft Account, you cannot continue".
Maybe someone found a script/custom installation image, but the previous posters point about it being required stands for that one SKU at least. (I hope that there's a EU version that one can acquire in the future that gets around that, but I don't know if the Account requirement falls under the current legislation.)
Indeed there isn't. I bought an OEM license for gaming and decided to unplug my ethernet just in case. Wasn't asked to create an account. Not sure if this is the only way to avoid it short of installing one of those cool corporate builds.
