Windows 7 could be installed without a Microsoft account.
Windows 8 required it, but had a “Skip” button.
Windows 10 also had a skip button, though obscured and inaccessible for those who just click through the process (95% of people).
Windows 11 home doesn’t have a skip button. You have to press Alt + F4 when Windows installer asks you for network connection to avoid it asking to create a Microsoft account.

My girlfriend, a linguist who has nothing to do with programming and computers in general, successfully transferred to a Linux distro after I told her about Microsoft supporting ICE. She says Linux is simpler, she had no problem installing additional software and she liked that cooling fans are never spinning now and that battery life is now solid two times better.

Think about it.