Tom doesn't like that Microsoft is requiring a Microsoft Account for Windows 11. Leo says that Microsoft really wants users to have an account, but there is a workaround in Windows 10. Tom can create a local account by disconnecting from the internet, and then try creating a Windows account. It will say that something went wrong, and Tom can just SKIP that Window. It should let him use a local account, instead of asking for a Microsoft account. But it will be required in Windows 11 Home Edition and moving forward...except for Windows Pro, which lets him create a local account.
There's also talk though, that the workaround doesn't work anymore. So it may be that Microsoft has disabled that.
From the chatroom, here's a few forum posts talking about how to solve it - https://support.microsoft.com/en-us/windows/create-a-local-user-or-administrator-account-in-windows-20de74e0-ac7f-3502-a866-32915af2a34d or https://docs.microsoft.com/en-us/answers/questions/147140/windows-10-home-20h2-no-option-for-local-account-n.html