[JakDrako]

I just freshly reimaged a Surface with a Windows 11 ISO that had no drivers for the Surface, so I had no wifi during setup... an offline account is definitely still possible.

The Windows 11 Settings UI does everything it can to hide it from you. But you can use the old "Local Users and Groups" applet to manage them. (Run the condescendingly named "lusrmgr.msc"...)