the process for creating a local account on the most user friendly and convenient operating system:

• install it on the drive
• get into user setup
• open command line by hitting shift-f10
• run a command (oobe\bypassnro)
• wait until user setup resets
• it still wants you to create a microsoft account
• open command line again
• intentionally bork networking with ipconfig /release
• reset setup with oobe\bypassnro again
• get to the account stage
• select "i don't have internet"
• it finally allows you to create a local account
• once you're done, restore networking with ipconfig /renew