Although Windows 11 (and 10) forces you to use a Microsoft account to set up your computer during the initial setup, you can switch to a local account quite easily. You just need to know where to find the settings.
This approach is based on the company's desire to encourage you to use its online accounts to access the different benefits, such as the ability to sync settings and files across devices and recover their accounts. Microsoft also uses this strategy to lure users into signing up for its services, such as OneDrive and the Microsoft 365 apps.
