They're already there. The ThinkPad I bought in December didn't have the local account option available.
It's currently in "trick the user" mode: it has you connect to wifi to download the latest security updates, then remembers the network and automatically tries to have you create an account a step or two later.
I avoided it by rebooting, going into the bios, disabling wifi, and then resuming setup - only when it couldn't connect would it allow a local account. Just rebooting to restart initial setup doesn't work, it remembers the network.
I bought two different laptops in January and installed Windows 10. I managed to reach the local account option by entering a Gmail address without a connected Microsoft account when it first asked me to log in during initial setup. At the failure page they added a local account button that wasn't on the previous screen so that I could set up a local offline account.
It still keeps nagging with a notification saying that my Windows installation is not fully secure since I haven't added a Microsoft account. I've disabled that notification, but it may have disabled all notifications from the settings part of Windows, I'm not sure.
This is odd, considering it's a Microsoft device, but the Surface Pro I bought in January had a local account option available, and I connected to the update servers before creating my local account. However, around the same time I accidentally converted the local account on my gaming desktop into a Msft account when signing into 365 to setup onedrive. I didn't realize I was doing that until my account photo on the login screen changed. I can still login to the PC with my old password (Msft account p/w is the typical 20 char random string from my password manager).
Tip- you can disable the security nag notifications in defender settings individually. There is a screen with different categories of 'threats', and you can turn on/off warnings individually. You probably don't want those notifications entirely disabled, since it is pretty useful as anti-virus, but the account and backup notifications are obnoxious.
I reinstalled a computer about a month ago, same thing but I didn't have to mess with BIOS settings, going back 2 steps and disconnecting the wifi worked.
It's currently in "trick the user" mode: it has you connect to wifi to download the latest security updates, then remembers the network and automatically tries to have you create an account a step or two later.
I avoided it by rebooting, going into the bios, disabling wifi, and then resuming setup - only when it couldn't connect would it allow a local account. Just rebooting to restart initial setup doesn't work, it remembers the network.