Pointing out to this comment that suggest another option to bypass the account :

https://reddthat.com/comment/22001680

To be clear, I agree we shouldn’t have to go through so many hoops to just not have an account on a local OS… At the same time I agree spreading misinformation on the subject is not good either…

No, that just means that an installation with a Microsoft account will track you with it.

But I’m nor saying you won’t get any tracking with a local account either. In any case there is “telemetry”.