Microsoft plans to force the Windows 11 Pro setup to require both a Microsoft account and an Internet connection. These changes reflect Microsoft's decision to force Microsoft accounts to Windows 11 Home users.
What does this mean for me?
This means you will not be able to bypass the Microsoft account integration anymore by simply creating a local user during OOBE. If you had already installed Windows 11 Pro on your device, you don't have to worry. This change won't affect any existing installations of Windows, and you will be able to retain your local account.
As seen in the Home requirement, you will also be able to remove the said Microsoft account in favour of a local user account after installation. The Microsoft account will be required if the device is setup for Personal use.
Microsoft is rolling this change in Insider builds, with a likely roll-out in the next months or so.
Source: Windows Insider Blog