Online Account will be required.

https://www.techradar.com/au/news/upcoming-windows-11-pro-update-will-force-you-to-have-an-internet-connection?dc_data=1451311_samsung-carnival-canada&utm_source=taboola&utm_medium=taboola_news&ui=09ec73bc5d1e06595d71bcc57dfe15400ee4a067f5e25278d08977ebdd410f64