Can still use the “Shift + F10 and type OOBE/BYPASSNRO” option. A non-online method is still necessary for corporate environments that use Microsoft Deployment Toolkit (MDT) or other tools to image computers in bulk. See more details here: https://www.tomshardware.com/software/windows/door-slammed-on-last-remaining-easy-windows-11-local-account-setup-workaround

I gotta hand it to Samsung that they outline all the open source licences they use, at least in their Galaxy smartphone products: