Bought a Win 11 laptop recently (it's now a linux device), and on first boot up there was no way to gracefully decline using a Microsoft account to sign in. Luckily, I was in a hotel and couldn't connect to the wifi without going through a login page, so the lack of internet connection allowed me to set up a local account. In any case, if you're forced to log in with an MS account, OneDrive starts syncing right away. You can disable it, but maybe not before it's already done some damage.