Microsoft is even trying to get Windows IoT / Embedded to be MS accounts vs local. The same method for disabling ease of local user accounts are being enabled there.

Windows IoT still forces all the useless trash to be installed ... such as XBox game bar. I have to spend every few months going through the means to disable this trash via the registry so it can be automated in air-gaped systems.

Original Window Embedded, pre-IoT branding, allowed full customization. Now it is near equivalent to standard desktop.

You have to pay me to use Windows OS ... even with gaming.

There is easier method. Set up local account during creating Win bootable install device via Rufus. During actual Win install it skips all steps about crating local account. Done.

If you have Pro edition you don't have to do any of that.

Click "Sign in options"->Domain Join Instead

That's it, it''ll have you create a local account.

You do not need to disable network interface cards. Just do not connect a network cable and do not connect to a wifi ssid.

You also do not need to supply a password for the new local user account. It will now automatically login and have local admin rights.