You do need an AppleID but that doesn’t mean you have to turn on iCloud. I have a test iPad I erase once a week, and the last thing I can’t automate is going to

You do need an AppleID but that doesn’t mean you have to turn on iCloud. I have a test iPad I erase once a week, and the last thing I can’t automate is going to the App Store app and signing in there rather than during Setup Assistant or from the Settings app. You’ll still get a prompt to go “finish signing in” or some such, but no document sync, no iMessage, no Photos, just access to apps.