If you disable the Ethernet/WiFI then you can create a local account, but you have to do a small.extra step...
press SHIFT+F10 keys to open Command Prompt.
Run the following: OOBE\BYPASSNRO
After this, setup will reboot the computer and you’ll get a new option I don’t have Internet or Continue with limited setup to skip the Internet requirement and you can create a local account as well.