Hello, I'm Greg, here to help you with this.
It requires internet to use a MS Account in Windows 11.
You can change to a Local Account in Settings > Accounts > Your Info > Sign in with a Local Account Instead, which doesn't require internet.
If you need to sign in to OneDrive, Store, Xbox, etc. you can sign in per app in each one's Settings.
If you want to express your opinion on this you may be able to help Microsoft improve this product/experience by using the Feedback Hub in Start Menu, especially if you are comfortable with sharing relevant data and screen recordings. Microsoft developers DO read feedback from customers that comes in via the Feedback Hub, so that is a great way to share your thoughts on how to better serve you as a customer.
Feel free to ask back any questions. Based on the results you post back, I will have other suggestions if necessary.