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 OOBEBYPASSNRO command.

My Computer
System One
-
- OS
- Windows 11 Home
- Computer type
- Laptop
- Manufacturer/Model
- ASUS TUF Gaming A15 (2022)
- CPU
- AMD Ryzen 7 6800H with Radeon 680M GPU (486MB RAM)
- Memory
- Micron DDR5-4800 (2400MHz) 16GB (2 x 8GB)
- Graphics Card(s)
- NVIDIA RTX 3060 Laptop (6GB RAM)
- Sound Card
- n/a
- Monitor(s) Displays
- 15.6-inch
- Screen Resolution
- 1920x1080 300Hz
- Hard Drives
- 2 x Samsung 980 (1TB M.2 NVME SSD)
- PSU
- n/a
- Mouse
- Wireless Mouse M510
- Internet Speed
- 1200Mbps/35Mbps
- Browser
- Firefox
- Antivirus
- Malwarebytes