If I understand correctly from the article, you have to enter ‘OOBE\BYPASSNRO’ in command prompt during installation to prevent it from asking to connect to internet. If that’s the only way to set up a local account, that’s hardly an accessible option.

Wouldn’t it be possible to buy a new PC, open the box, and return it right after because you cannot set it up without internet?

If enough people do it, may be PC manufacturers will force Microsoft to add offline setups.