I recently bought a Kobo Nia, and then returned it because it required me to create an account before I could use it.
Afterwards I got a PocketBook Basic Lux 4. This I have been using without having had to create an account. I've also never connected it to any wifi. However, I have no way of knowing, without taking significant effort to investigate, whether it's not connecting to free wifi's and relaying back to home my books list etc..