I had to refresh a pc with Windows 11 recently (unfortunately) and I can confirm it works, but I found it only works on a completely clean install, and you have to run the command IMMEDIATELY when starting setup. I had to re-install twice, because the first time I connected to Wi-Fi, and even running the command and disabling wifi, it still demanded an account. I had to wipe the drive an install a second time, then run the command right at the start of the setup process, before doing anything. THEN it let me skip connecting to internet and logging into an account.