On the latest update of Windows 10 it seems you cannot create an offline account without tricking Windows 10 that there is no internet connection. To be able to create an offline account in Windows 10 you need to make sure that there is no internet connection.
Press Shift + F10 to bring Command Prompt:
Command to show network interface:
netsh interface show interface
Command to disable network interface
netsh interface set interface interfacename disable
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