This is related to post 307. It seems like there was an option for using the tablet without an apple account but I had to choose the option that I do not have an apple account (or something like that) first and then there would be an option to allowing to continue the setup and leave the apple account issue to be done later in settings. Thinking that all what it would do is to enable me to make one, I did not click on the earlier option. I am not trying to setup another iPad but I just did that with an iPhone and I do not think that iPads are more restrictive. Actually, even here I did not try that click until I searched the internet about the issue.
