Yes, Microsoft has removed the option to create a local account from the Windows 10 Home installation wizard, but there are ways to continue skipping the use of the Microsoft account.

You can create, set up & delete a Guest Account in Windows 11/10 using the 'net user' command, and give limited access to family members using your PC.

Learn how to set up, add, configure, create a New User Account in Windows 11/10. Create a Microsoft Account or a Local Account by following this tutorial.

Windows 10 no longer offers a Guest account to share your PC, but you can create a restricted account to emulate that kind of functionality.