Just disconnect internet during installation.

(and under most cases during installing an OS, the internet is not avaliable)

You're right that this is a good option for people who care, but most won't bother. Windows 8.1 will have most drivers for ethernet and wireless cards which means that the majority of people will be connecting to the Internet before creating a user account. This is a very good strategy for Microsoft to maximize the number of Windows installations connected to their online services. A marketing or sales person would spin this around and say that it's good for users because they'll get to experience Windows connected to the cloud without having to jump through any hoops after installation.

It gives you the option to create a local account on installation regardless. You have to follow my instructions which were discovered in about 20 seconds.

I've done this on two network connected physical machines and a VM.

Like i said this is all FUD from emotional people who just want upvotes for shitting on Microsoft for not noticing the damn option.

For reference, it's documented as well.