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Musk's problem was that his laptop was automatically connecting to the local Wi-Fi, which doesn't have a password. If a user can install without connecting to the internet, it is still possible to get Windows 11 up and running without using a Microsoft account. //
On a sacrificial PC, we found that Windows 11 can indeed be installed without a Microsoft account. We used Shift + F10 to drop to a command line at the network connection page and entered OOBE\BYPASSNRO to force a reboot and make the "I don't have internet" option appear. To be fair to Musk, it is quite convoluted.
Running a personal Windows 11 device without a Microsoft account is not a great experience, however. Some elements of the operating system simply do not work, and Microsoft is clearly keen for customers to have an account. If that's not a path you wish to tread, there are plenty of alternatives to Windows 11 out there.