Right now, if you install a fresh copy of Windows 11 or buy new hardware, then go through the out-of-box experience screens, you’ll be forced to sign in to your Microsoft account.

Most people buy PCs with Windows installed, so they do not need to sign up to a Microsoft account. Yes, its keeps bugging you to, but its not mandatory.

The security features (like Bitlocker and the tpm chip) and OneDrive are linked to the device, not the user, so it doesn’t actually need you to have an account or a OneDrive folder to run the security features.