Neither Home nor Pro really require a MS account. You can skip that during setup (for example with "bypassNRO"). This might change in the future, but as of 25H2 the workarounds still work.
This is the ISO I used, which, according to the MS website[1], is still the latest right now: Win11_25H2_English_x64.iso (SHA256: D141F6030FED50F75E2B03E1EB2E53646C4B21E5386047CB860AF5223F102A32)
I installed it offline in a VM, Home edition, US region. Shift+F10, oobe\bypassnro worked (with a warning/error at some step, but the local account was created fine). I read somewhere that it doesn't work if you connect to the internet during setup (which is always a bad idea IMO).
