The NVIDIA Shield TV, which runs Android TV, can no longer be initialized without signing in with a Google account, the setup screen will refuse to get past that step, even if you don't have an internet connection.

The forced login is likely illegal, because there is no mention of a requirement for a Google account in their marketing materials or on their sales pages.

The device stays perfectly functional if the the network connection is cut off within seconds after signing in, and the account can be removed after the setup is complete. The only drawback is that you can't update apps from Google Play, unless you add a Google account again.