If you can't set up without an account, this should work, no?
1. Create an admin user "setup" with a throwaway Microsoft account on first boot.
2. From there, create a local user "admin".
3. Reboot into "admin" with internet off, delete "setup", and run a bunch of deshittification scripts to get rid of AppX(Provisioned)Packages.
Assuming you have internet during setup (can be a pain loading drivers via USB) and are fine with creating the throwaway to just not use it, sure - but that's precisely the kind of thing people don't like about the setup requiring an account. Getting rid of the preinstalled packages is a bit of a game of russian roulette for the install as you never know when the next incremental update breaks something because the machine doesn't match baseline or something else was built with the assumption certain crap would be there.
If you're going to go through all of this there are easier ways to just work around the install and crap limitations. They are also still annoying, but at least easier.
