I would be interested in a smartphone that doesn't require a Google account (or an Apple account) to function.
Now, I get your point, but there are too many useful scenarios where having an online ID helps (and too many benefits for providers if you have an ID too) that I don't think this is very feasible.
I do agree that the account thing is pushed too much in many cases.
My point was that having an ID has too many advantages to both the phone user and the OS company (not that those two sets of advantages have a bigger intersection...) that it's hard to see their presence/usage in smart phones not happening.