i do this all the time for customers, have done over 100, and after oobe\bypassnro press enter and you dont have to run the ipconfig command after reboot , just click i dont have internet and then chose option to create user without a microsoft account. i just use Rufus now as they have now perfected it and its even easier on supported or unsupported systems. and if Desktop or have Lan connected for internet phyisically disconnected 1st. wifi no matter , just dont connect to it and choose i dont have internet, connect at when setup complete at the Desktop.