Boot phone all the way to login screen for google account. Once there enter google keyboard settings. Hit the 3 dots select help and feedback. select any topic, then highlight any word and click web search. When the websearch box appears type in chrome. Select the chrome icon at the bottom. Once chrome opens google kingoroot. Goto the kingoroot page and install the kingoroot app. Run the app and root the phone. Once the phone is rooted google the termux app. Download the termux app and run it. Once you have the termux app running the first thing you want to do is get root permissions. Type su and hit enter. Then type in this:
content insert --uri content://settings/secure --bind name:s:user_setup_complete --bind value:s:1
then type reboot
when the phone reboots go to settings and do a factory reset.
and presto. go thru setup without any google account associated to the phone.