1) At the connect to a network screen, hit Shift-F10 which will take you to a command prompt.
2) Within the C:\Windows\System32 folder there is a subfolder named OOBE, the Out Of the Box Experience. In the OOBE folder there is a command named ByPassNRO.cmd. So, once you hit Shift-F10, you will land at a C:\Windows\System32> prompt. Type in OOBE\ByPassNRO
This will initiate an OOBE setup change and reboot the PC. Now, when you get to the "connect to a network" screen, you'll have the option at the bottom of the screen: "I don't have internet". Select this option. The next screen will present the option: "Continue with Limited Setup", which is Microsoft-speak for "we're still attempting to gaslight you into connecting this PC to a Microsoft account". You will then be able to create a local administrator-equivalent user account, set a password, and answer the three password-recovery question prompts. After you work your way through the Privacy Settings screen and hit next a few times you'll be able to log into your not-internet-connected Windows 11 PC with a local administrator user account.
To block future attempts at forcing a Microsoft Account link, navigate to group policy section: Computer Configuration > Windows Settings > Security Settings > Local Polices > Security Options. Double-click "Accounts: Block Microsoft accounts" Select "Users can't add or log on with Microsoft accounts" Click OK.
Here's a great write-up on the PureInfoTech blog site with Step-by-Step instructions and screen shots if you need more a more detailed breakdown: https://pureinfotech.com/bypass-internet-connection-install-windows-11/