On the shipping build of Windows 11, it was relatively easy to bypass the internet requirement on Windows 11 Home. However, the common workaround of killing "Network Connection Flow" via Task Manager no longer works in the latest Windows 11 preview builds, so users will have to find another way around the internet requirement, if there even is one.
Windows 11 Pro will soon require a Microsoft Account when setting up for the first time

Windows 11 Pro will soon require a Microsoft Account when setting up for the first time
Internet and Microsoft Account will be required on both Windows 11 Home and Pro.

I have verified the following using Insider build 22579. I did not have to have an Internet connection or use a Microsoft account to install Windows 11 Home or Pro. However, I did enable the Internet connection after the first login so I could get Windows updates and browse the Internet.
Windows 11 requires an internet connection to finish the initial setup (out-of-box experience (OOBE)) for the Home and Pro editions starting with build 22557 and higher, but there’s a way to bypass the requirement.
How to bypass internet connection to install Windows 11
How to bypass internet connection to install Windows 11 - Pureinfotech
To install Windows 11 without internet connection and using local account, in the OOBE using Shift + F10 and run the OOBE\BYPASSNRO command.

My Computer
System One
-
- OS
- Windows 11 Pro
- Computer type
- PC/Desktop
- Manufacturer/Model
- n/a
- CPU
- AMD Ryzen 7 3700X
- Motherboard
- ASUS PRIME X370-PRO
- Memory
- Corsair Vengeance LPX 16GB (2 x 8GB)
- Graphics Card(s)
- ROG-STRIX-RTX3060TI-O8G-V2-GAMING
- Sound Card
- n/a
- Monitor(s) Displays
- Samsung S23A300B
- Screen Resolution
- 1920x1080
- Hard Drives
-
ADATA XPG SX8200 Pro (2TB M.2 NVME SSD)
Intel 660P (2TB M.2 NVME SSD)
- PSU
- Corsair RM750i (750W)
- Case
- Cooler Master MasterCase 5
- Cooling
- Corsair H60 AIO CPU cooler
- Keyboard
- Wireless Keyboard K350
- Mouse
- Wireless Mouse M510
- Internet Speed
- 1200Mbps/35Mbps
- Browser
- Firefox
- Antivirus
- Malwarebytes