Hi. I'm David, and I'm happy to help you.
It depends on the situation:
If Windows is already set up and your account is linked to a Microsoft account, attempting to sign in with your password while offline may result in an error such as "You'll need the internet for this".
To avoid this kind of lockout, it's a good idea to set up Windows Hello, which allows you to sign in without internet access. You can configure a PIN, or, if your device supports it, use fingerprint or facial recognition.
Right after installing Windows 11, the setup process strongly encourages you to sign in with a Microsoft account, which requires an internet connection.
If you prefer to skip this step and create a local account instead, I can guide you through the process to bypass the online requirement.
Feel free to ask back any questions.