Microsoft could drop the forced Microsoft account sign-in during Windows 11 setup
(www.windowslatest.com)
This is already possible using an autounattend file.
https://schneegans.de/windows/unattend-generator/ is fantastic.
Use Microsoft's Media Creation Tool to create a windows installer USB, add the XML file to the root of the USB disk, reinstall windows exactly how you want it.
(If you are feeling fancy, download the windows iso, and repack it with the autounattend.xml file in it, then drop it onto a Ventoy USB stick)