To bypass the Microsoft Account requirement, proceed with the first few steps of the installation process normally until you reach the Sign in screen.
Then press Shift + F10 to open up a Command Prompt Window and enter the following command:
oobe\bypassnro
The system will restart and begin the installation steps all over. At this point disconnect your PC from the Internet. Eventually you’ll see an “I Don’t Have Internet” option, or you’ll be prompted to create a local account immediately.