Yes, they require accounts. A while ago, FB were saying the FB account must also be “in good standing” in response to people who had purchased the Quest 2, created the compulsory FB account, and were then banned immediately rendering the device totally useless.

There was a fair amount of bad press about the issue and how there was no way to get unbanned. The bad press forced their hand a bit, but I wonder if it’s an issue again now that it’s not such a hot topic.

https://www.tomshardware.com/news/oculus-quest-2-users-banne...

https://screenrant.com/oculus-quest-worthless-facebook-accou...