[cnst]

There's always a "later" or equivalent button in all of these setups, sometimes it does have a few prompts.

I personally have iPhone, Google Pixel, OnePlus, Motorola and Samsung devices, without any accounts on them. The iPhones are very limited without an account, obviously, but I never feel that way on Android.

All that I did to set them up, is click on the screen a few times, no extra tools or anything. Then just go into the browser, and follow the instructions for F-Droid installation; which can be done entirely on the phone, without a computer or any other phone, or any username/password.

[shakna]

For my Motorola, the "later" or equivalent did not appear if you connected to WiFi during setup. You have to have no network connection, first, to not have a Google Account.