From Windows 11 22H2 something will also change in the Pro version. It looks as if the compulsion to have a Microsoft account when reinstalling in the future will also apply beyond the home version. An internet connection is also mandatory. However, offline installation is still possible.
We ran through this with the current Insider Build. If you cut the internet connection during the installation, you will automatically end up with a message that asks you to establish an internet connection. Here you can select that you do not have internet and then you will be presented with the option “Continue with limited setup”. If you go this route, the Insider version will guide you to create a local account and you can finish setting up Windows 11.