Tom's Hardware published a tutorial showing you how to install Windows 11 without Microsoft account.

How to Install Windows 11 Without a Microsoft Account

By default, you must have (or create) a Microsoft account in order to install Windows 11 Home  (and versions of Pro that are build 22H2 and up). Though Microsoft accounts are free, there are many reasons why you would want to install Windows 11 without one. 

How to Install Windows 11 Without a Microsoft Account