Microsoft has made it increasingly difficult to use Windows 10 without associating a Microsoft account, but for Windows 11, there may no longer be a choice.
As Windows Central reports, the system requirements Microsoft lists for Windows 11 includes specific reference to Windows 11 Home. Under the "Internet connection and Microsoft accounts" section, Microsoft states, "Windows 11 Home edition requires internet connectivity and a Microsoft account to complete device setup on first use."
What's unclear is whether you'll be able to use Windows 11 Home without completing that setup process. Microsoft also states the more obvious requirement of an internet connection being necessary for switching a device out of Windows 11 Home in S mode, and for downloading the latest updates. In order to "take advantage of some features," a Microsoft account will also be required, but what those features are isn't explained yet.
I'm going to hazard a guess that Windows 11 Home can be used without a Microsoft account simply because Microsoft can't guarantee you'll have internet access during the setup procedure. Just like with Windows 10, it will be hard/frustrating to bypass, but ultimately I think it will be an option, although we may have to suffer regular reminder to associate one. Also note that this only seems to apply to the Home version of the OS, so Windows 11 Professional users may have a clearer choice offered.