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Microsoft is plugging more holes that let you use Windows 11 without an online account
(www.theverge.com)
This is a most excellent place for technology news and articles.
Inconclusive. Re-used machines instead of new computers. Systems did have Windows 11 on them. OOBE\BypassNRO worked, but they may have pending updates.
Edit: one machine would not let me skip MS account sign in with OOBE\BypassNRO. IPConfig /Release immediately let me set up a local account.
Do you normally connect your machines to the internet during setup? Or is this solely without any connection?
Avoid it like the plague. Once you admit you have Internet, Microsoft never forgets.