Windows 11 “out of box experience” has been made specifically to further control and limit options in favor of value added options. Such as making online services more integrated into an ever bloated OS. The only option I know about setting up the first account as local was to disable the internet connectivity check they are enforcing now using a command prompt that required going well out of my way to get and even I saw how much they pressure you into going along with their demands/instructions instead of allowing freedom/open use of anything you wish to use.

It’s so odd because even though it is possible to do more advanced or finer tuned control, Microsoft is intentionally ignoring talking about it and therefore not even offering those options.