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Microsoft accidentally lists the benefits of not using a Microsoft account on Windows 11
(www.windowscentral.com)
This is a most excellent place for technology news and articles.
You don't "need" it, they lie to you and imply it's a requirement, but it isn't needed. It'll download updates, and finish the install just fine with local account.
Sure, and you can go back to a local account from a MS account after the fact, I believe. But I'm going with the supported, default flows that MS surfaces to users without any workarounds here. I'm not even trying to nitpick.