I can confirm, Motorola One & later Motorola One Action, both can be set up in seconds without an account, there's a prominent Skip button everywhere. Some phones can't, i.e. MIUI-based Xiaomi phones require a Google and Mi account on the first boot, to call home owner info. Later resets will not require it, but they always require a mobile data connection (not WiFi!) to verify validity of the device (as dystopian as that sounds).