Try signing in at https://account.microsoft.com from another device first.
Try "Skip for now" if available → add PIN later via Settings > Accounts > Sign-in options.
No skip option → disconnect Wi-Fi, finish setup, reconnect, add PIN afterward
Force restart (hold power ~10 sec), resume setup
This reference article is handy:
Change or reset your PIN in Windows
You can also create a local account:
Proceed through setup until you see the Microsoft account Sign-in screen.
Press Shift + F10 to open Command Prompt.
When “Create a user for this PC” appears, enter a local username and optional password, then continue setup.
Type the following and press Enter:
start ms-cxh:localonly