Ever since the first builds of Windows 11 started becoming available back in June, there was a workaround to complete setup without internet, that was later blocked. Here's a new workaround.
Build 22000.282 fixes for Ryzen L3 cache performance issue, and more
windows 11 insider preview
Local account RSS
Microsoft might be removing the ability to set up a Windows 11 Home install with a local account or without an internet connection altogether, per the leaked build. However, there is a workaround.