Welcome to the forum.
To set up a local account during out of box experience:
Do not connect to internet
When you reach the keyboard layout screen DO NOT SELECT SKIP.
Hit Shift+F10 keyboard combination to open a Windows command prompt.
At the prompt, type start ms-cxh:localonly
and press Enter on your keyboard to open a create user account window.
After filling in the information and creating security questions, click the Next button, the Windows 11 setup should continue using a local account
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Networking is a can of worms for a lot of us and depends on a number of factors.
The most BASIC networking settings are
Make sure network is set to PRIVATE-
Settings > Network & internet. At the top of the screen, make sure that the computer shows Private network and NOT Public network. If it shows the network to be public, click there and change it to Private.Also on this page under All Networks you can choose to turn off password protected sharing if you wish.
Still in Network & internet, click on Advanced network setting > Advanced sharing settings. Under the Private networks section, make sure that both Network discovery and File and printer sharing are turned on.
Other settings may be needed to get sharing to work depending on whether you have networking set up between your computers NOW, what other operating systems you intend to network the new computer with, and whether you choose to use password protected sharing? Also whether or not you already know how to share files and folders.