You can still install Win 10 with a local account if you don't configure / unplug the network. A couple months ago I could also skip the online account on win 10 pro by going through some dark pattern (maybe failing to log in, then selecting offline option?)
This was the user hostile trick I used last time. Tell it no internet connection and set up local account. I imagine one day everything will be 5G connected and then Microsoft will expect the account no matter where you are.
You just have to say that you're going to join a domain. It doesn't make you actually join a domain and it let's you create a local account. No need to unplug it or fail to log in or anything like that.
