>Windows 11 will still force you to setup an internet connection and sign-in with a Microsoft account during the out of box experience

One has to wonder if this change will occur, that is due to these state laws requiring various levels of age verification. I can see MS stating you need to have this account because of the Age Verification Law in your State.

In a way, California's law is a huge gift to big tech, and now it is being replicated to other US states with additional requirements.

Age verification just requires that one be able to provide an age when setting up an account. Like, for example, when you setup an account for your child on the device. This doesn't seem to require any sort of online account requirement as far as I understand it.