I don’t think you need to with either a professional or enterpriese account (I think professional). Do need to with a home account though which is extremely annoying.

Well you can log in without one, but that requires many unintuitive steps.

For example one of them is to login with wrong Account information.

I created my windows 11 install stick with Rufus, it actually has an option to disable the requirement for a windows account when creating the bootable stick

No registry edit necessary. Just use the email no[at]thankyou.com, write any password. Windows will throw an error, press continue and voilà, you can create your local account.

Rufus also has an option for local accounts and for removing TPM/SecureBoot requirements.