Yes is correct.

You can create a user account even if there are no subscriptions to assign because user identities are created and managed at the directory or tenant level in Azure Active Directory. Subscriptions control billing and access to resource consumption but they are not required to create the user object in the directory. You can add or invite the user first and then assign subscriptions, roles, or licenses later when those are available.

If the scenario requires access to paid services or resource permissions you will need to assign a subscription or appropriate licenses afterwards. Creating the account is a separate step from assigning access to subscriptions and resources.

No is incorrect because it implies a subscription is required to create the user. That implication is not accurate since the user object exists independently of subscriptions and can be created and managed at the tenant level.

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