Owning a computer is a requirement to use both devices. It's a rather silly requirement on first boot. I wonder if the requirement is there only because they

Owning a computer is a requirement to use both devices. It's a rather silly requirement on first boot. I wonder if the requirement is there only because they want to make the user aware of the iTunes sync feature. At this point in the iDevice life cycle, the PC is an accessory to the device, and not the other way around. It's just a nice-to-have.