@ale
Well, the FP OSOS is ready for testing and works just fine. You can sign up here or wait a few more weeks (I guess) until it will be officially available.
Moreover, also Sailfish OS is available for testing and hopefully soon will officially be available.
Anyhow, it is easily powwible to install an OS without the need for a google account already.
Btw: also for the FP1 you didn’t need one, as the Gapps where not pre-installed.