A friend called and had a new Windows 11 tablet that he wanted to configure. He tried to do so without using MS accounts.
He knew about oobebypassnro and about start ms-cxh:localonly, the commands for older and newer versions that can be entered on the command prompt which you may invoke using Shift+F10. He wondered, why Shift+F10 wouldn’t do anything this time. So after setting up the machine with a Microsoft account, he became aware that it was shipped with S mode active.
I read this Super User answer by @David Anderson but I am unable to try it because there is no device in S mode available anymore, so just asking for the next time this occurs.