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Microsoft accidentally lists the benefits of not using a Microsoft account on Windows 11
(www.windowscentral.com)
This is a most excellent place for technology news and articles.
Thanks for reminding me about this!
We used to use that method for the company I was working for. We would setup laptops in advance and they were in the early process of setting up intune. Since we didn't have a user account, we'd use your method to continue setup to get to the desktop.
I think we'd then run commands in pwershell to have the machine appear on intune.
It was a good few years ago and it was a very annoying, arduous time. They worked out the kinks eventually and that was no longer required.