Interesting, I wonder why only the pro version has offline as an option.
Presumably for people like me who have to automate the OOB experience (setup hardware, rename PC, install corporate software, etc.) and attach the new PC to our local domain (which is not even possible on Home editions). Sometimes I have to roll out
thousands of PCs at a time, and if I had to stop on each one so that I could sign into a Microsoft account, this would turn the process from taking a few weeks into one that would take several months. In a typical office or corporate environment, you have a comparatively small number of technicians doing this for a large number of people. I imagine if Microsoft thought they could get away with it, they'd require it for Pro and Enterprise customers too, but they know that nobody would adopt it if you add that much manpower cost to the initial setup.
For home users, there is a typical one-to-one relationship between the person setting up the computer and the person who will be using it. They don't care about wasting one person's time (10 minutes, tops) especially when it means they have a better way of tracking that user and selling them a subscription to Game Pass or Office 365.