There is a secret command you can do to setup without Internet. But they hide it on the startup command line.
On the “Oops, you’ve lost internet connection” or “Let’s connect you to a network” page, use the “Shift + F10” keyboard shortcut.
In Command Prompt, type the OOBE\BYPASSNRO command to bypass network requirements on Windows 11 and press Enter.
Interesting to see last.fm, am I missing something?