Root / ROM before verifying initial Google account step

[The1Metallian]

I have a phone that was lost at my workplace over a year ago (lost, not stolen). By the time the phone got to me, the owner had "moved on" (not sure what they did, but the phone's SIM wasn't provisioned and it is now at the very initial Google account verification step. I left the phone on for months waiting to see if the original owner would find it or show up at my workplace asking for it, but it hasn't happened. So I decided to recycle the phone, but before doing that - is there way to ROM it and use it? The phone is functional but I can't get to Settings, where everything apparently starts.

Thanks!