Windows 11 preview version can be downloaded from June 28. However, Microsoft has removed the option that allows you to complete the installation with a local account, so it is not possible to skip creating a Microsoft account on the Home version.
The first preview of the new operating system available to Windows Insiders. If you do not have an internet connection and do not have a Microsoft account, you cannot continue the installation process.
The rule does not affect existing users and the Microsoft account is only forced during installation on a new system. On Windows 10, users can skip the Microsoft account process by disconnecting from the Internet or manually switching to a local account.
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You only need to create a Microsoft profile once, which can be removed after installation via Windows settings. This may not be particularly convenient for the user, but it is the only solution at the moment.
If you prefer a local account, you should switch to Windows 10 Pro or Enterprise where this option is still offered. On these versions, you can choose between a local account or a Microsoft account directly from the installation process.