You can set up offline account. Just search for it. In worst case, you can do it through command line.
Windows 11
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I’m pretty sure you can just Alt+F4 that and it’ll let you create a local account. IIRC, that’s what I did on my W11 laptop.
Install Linux from a usb key.
Install windows into a virtual machine.
You can get your windows product key from Linux by following this https://www.cyberciti.biz/faq/linux-find-windows-10-oem-product-key-command/
nixOS is great. It's got one additional step of difficulty from just pure Ubuntu, but it's designed to be as robust as possible and it's basically impossible to break.
Windows wise, there's some email address that you can type in to bypass the process. Beyond that as far as I know Windows 11 won't let you delay or skip this step, you have to have an account to install Windows 11 and it has to be a valid account that the OS can log in to. Maybe it's time to consider switching.