Lee Grant again, about Windows S Mode
In addition to the above, you supposedly cannot load command prompt during Windows setup to bypass the need for an internet connection. (I had been wondering why some computers worked and some didn't, and I saw recently that S Mode lacks this ability.) With the closing of the other loophole (the bogus account), there would be no choice but to log in with a Microsoft account and then remove it after. OR the nuclear option: reinstall Windows using Rufus and adding the option to bypass the internet login. (This seems overkill but what CAN you do if there is no internet?)