If I understand correctly from the article, you have to enter ‘OOBE\BYPASSNRO’ in command prompt during installation to prevent it from asking to connect to internet. If that’s the only way to set up a local account, that’s hardly an accessible option.
As as I said in my other comment: you can unplug your ethernet cable, and on Win 11 Pro and above there's an "I don't have internet" button you can click.
There's no clear path from getting the computer out of the box just setting it up without internet. If you call the manufacturer and they know what the hell they're doing they'll walk you through doing the OOBE no internet fix. It just needs to be an option in the damn operating system. The fact that they're hiding it from you is unconscionable.
It was not an option one week ago when i tested it. Maybe because I was in WiFi range and Microsoft assumed you have to know the password to at least one of them to pass the wifi screen. No skip button. But could create a new account as unverified using gmail address.