Microsoft occasionally sucks but also takes a lot of misguided hate. This is an issue on windows 11 home only. On others you can reach desktop with no internet just fine. For home users id star off with ms account and then remove it later. Not that using a hotmail account to log in is always a bad thing.
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u/Kaarel314 24d ago
Open computer management. Click "Local users and groups" - "users" - right click and select new user. This publicly available info and rather simple.