I recently had to reset a couple computers, both Windows 10. The first one, I ran through its paces and when I got to the screen to create an account, I noticed the option to create a local one was missing. Some research online and it seems to be just more of Microsoft's bullying. They want you using a Microsoft account (more telemetry data for them), where you have to use your email and password to get into your computer.
I searched online at the time but couldn't find any solution. I had to create a Microsoft account and then switch over to a local one. This was on a laptop. The next opportunity I had to reset Windows was on a Dell AIO(All In One) desktop.
This time, I knew what to do. Disable the Internet. With the Dell computer, it had both wireless and wired Internet. They did not use wireless, so it was just a matter of unplugging the ethernet cable before running the install. When it got to the Internet connection part of the install, click on option I don't have any internet.
If you are using wireless, do not connect when requested. Choose the same option, I don't have any internet. Time to push back against the bully's.