No Android same as any other box, if you side load your apps whats the purpose of a Google account ?You can't use the box without adding a google account.
Do you have to install a different operating system to do this?
If you had to input an account on first start up, then logout or leave it your call. Either way youll still need to side load as a with a uncertified box not all apps will be available to you via any signed in google account.