OK, but when you boot up the device for the first time, does it force you to register it with the Play Store or whatever?
(I'm trying not to troll, just to get clear answers here. Mandatory registration of your devices has become so commonplace that many people just shrug it off, but I would like to keep fighting even if the battle is pretty much lost.)
In general (on Android), you need an account to download apps from the Play Store, not to use the phone. You can still install from apk (and install F-Droid for example), so you can have something like KOReader[0] on Android without giving your data to anyone.