Windows 11 Home will require a Microsoft account. Confirming what I saw last week when I installed both Windows 11 Home and Windows 11 Pro in clean install and upgrade configurations, Windows 11 will controversially require both an Internet connection and a Microsoft account (MSA) during the initial Setup. This is a curiously tone-deaf decision, given that Home is the mainstream Windows 11 version and Microsoft’s history with this kind of thing. (Anyone else remember the “submarine” episode ahead of the Xbox One launch?)
https://www.thurrott.com/windows/windows-11/252299/microsoft-unveils-windows-11