I have never used a Windows machine with a Microsoft account for my own personal use, only if it was somebody else's PC that already had it. I just keep it disconnected from the internet during setup and it eventually gives me the option to not use it with a Microsoft account.
There is a command to disable the account setup too but I have only used that once. The disconnecting from the internet trick works for me.
I mostly use GNU/Linux for my own use but on the rare occasion I setup Windows for someone else or need to use it, I just disconnect it / don't connect it to the internet before setup.
Edit:
The reason bypassing the forced account with up to date Windows 11 was still so easy for me is likely because I used the Pro edition and possibly may have used the setup for work feature when I installed it recently.