The support article addresses a fairly widespread problem where setup stops responding and displays the dreaded "beach ball" after one creates a user account. If you're experiencing the problem, Apple recommends you either wait about 30 minutes for setup to resume, or complete Setup Assistant without connecting to the internet. From Apple:
While the support article only addresses the new MacBook specifically, it's logical to assume that the same process can be applied to any Mac that stops responding during setup.
Source: Apple; Via: Glenn Fleishman (Twitter)
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