I just did a Win11 setup in a VM to check if MS has killed off the local account. I selected the Pro version, and when the OOBE screen showed up, I went "Configure for business use > Login options > Join domain instead" and I was able to make a local account. Then it threw me onto the Win11 desktop.
This is a big issue with all of this. You still have the option to make a local account with Win11. Microsoft gives it to you. The catch is:
1) They give you this ability in all Win11 editions except Home. Home was, and still is MS account only. For some reason people go for Home even if they don't have, or aren't planning to buy a Windows license. When you download the ISO from Microsoft you can either install Home or Pro, it's a single choice that costs nothing, and makes a major difference.
2) This ability is cleverly hidden away and purposefully plays with your mind. The first thing you're faced with in OOBE is "set up for home use" and "set up for business use". Which one will be that you'll think to click first? Yeah, the one that lets you only make a MS account. You'd never associate "business use" with "I want a local account for home use". And even then, when you see "Login options", what do you think it opens? Yeah, MS Account recovery options, I have to use it. Except at this click you'd have the ability to make the local account.
Barely anyone seems to be aware of this, so most people believe that you HAVE to use an MS account with Win11 NO MATTER WHAT, then they spread articles like this where this myth is kept alive instead of clarifying how it actually is. This is perfect for Microsoft, since that means they'll be able to silently remove the local account option later down the line and no one but the few that knew this was an option will be affected, and Microsoft will get their way. They'll do the whole song and dance of "well our telemetry has shown that barely anyone was using it so we just removed it" excuse.
This is the big issue with all retards sperging out about Win11. They give Microsoft TOO MUCH credit as for how badly they fucked it up, which just gives them leeway to fuck it up more in the future.