After Microsoft blocked the earlier loopholes, a new workaround promises Windows 11 Home users an option to setup their machines without an internet connection or a Microsoft account.
Windows 11 oobe RSS
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.
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.