In Windows 10 Pro, Enterprise and Education there is an option to create a local user account (aka. Offline Account) but Windows 10 Home 1909 and newer no longer has that option. Fortunately, there is an easy way to force it, don’t connect to the internet.
What does don’t connect to the internet mean? It means do not plug a network cable into your PC and when the Windows 10 mini-setup-wizard will prompt you to join a WiFi network select SKIP THIS (bottom left).
If you are not online, it will give you the option to create a local user account.
After the install is complete, either connect a network patch cable to your router or setup the WiFi and all will be well.