You can fully use it without an Apple ID, but should you plan on installing apps, or updating apps, you will need one. If you just want to use the apps that come already loaded, those get updated only with OS updates, so you're fine there.
You just have to pay close attention when setting up to avoid the login requirements. Set Up Later is your friend.
The biggest irritation is they require a SIM be in the slot (even if not active) and you have to turn on WiFi to setup if you have no data service active on that SIM.