https://www.reddit.com/r/AndroidTV/comments/13xwvwi/new_box_setup_onn_google_account_required/
https://www.reddit.com/r/OnnStreamingTV/comments/1au9leg/setup_onn_4k_box_without_gmail_address_use/
https://androidtvnews.com/android-tv-without-google-account/
There are workarounds. If it does require a Google account, set one up with fake info, then delete it once getting past the initial setup screen.