Last year, Windows users were disappointed to learn that Windows 11 Home requires a Microsoft account upon installation. But Microsoft doesn’t care about pushback. He now says that future Windows 11 Pro versions, which were previously exempt from these requirements, will also require you to use a Microsoft account for setup.
It’s an unpopular decision, but it’s been a long time coming. Microsoft has spent the past decade trying to discourage customers from using local Windows accounts (which don’t require Microsoft sign-in). If Windows 10 clients connected to the internet during setup, for example, Microsoft would hide the local account option.
Not so with Windows 11, which refuses to go through setup until you’re connected to the internet.

Similar to Windows 11 Home Edition, Windows 11 Professional Edition now requires internet connectivity only during initial device setup (OOBE). If you choose to configure the device for personal use, MSA will also be required for configuration. You can expect the Microsoft account to be required on subsequent WIP flights.
This change is frustrating for several reasons. Setting up a PC is now impossible without an Internet connection, and if you don’t want a Microsoft account connected to your computer, you are now forced to create a fictitious account.
From Microsoft’s perspective, requiring an account can help users upgrade to a new PC and quickly access all the Microsoft services they pay for. Additionally, Microsoft wants people to care about its App Store, which requires an account. (For what it’s worth, macOS doesn’t require an Apple ID during setup and has a much better app store than Windows.)
The latest Windows 11 Pro Insider Preview requires a Microsoft account during setup. But as of this writing, stable builds of Windows 11 Pro still don’t have this requirement. Additionally, Windows users who are required to use a Microsoft account can create a local account after setup.
Source: Microsoft