Don't set up a google account on the Tab. I used the device mainly for surfing and books, so I did not need many apps from the market.
I can not tell you 100% that it was without the account, because the Tab has been in the shop waiting for its warranty for a few months,
But for example, on my mobile Android smartphone I do not have an account. I mean I have one, but I switched off 'always on mobile data' and set up a password that I forgot immediately. Now there is a message about error signing in to the account, but it does not bother me.