I don't know how a reset works but when I first got my phone the sign-in page appeared a I selected "SKIP" or "CONTINUE" can't remember the exact term, but I didn't sign in to anything.
The phone continued to boot and setup. Then I turned Sync off and continued to configure the phone for the services I wanted. The biggest thing may be to make sure Sync is off until you have configured the services you want to use.
Also we should all realize that even if Google doesn't track what we do our ISP provider can always provide the information if they are requested to do so. The have it, they can know it.
All of our Facebook posts, Google+ posts, Android Central posts, texting, sexting, pictures we view via the internet......email, our ISP provider records it and can disclose it. On a personal level they don't have time to be bothered with what one of their users is doing, unless they are asked for it by law and the judiciary, but criminals and the shady are always ready to take advantage of security holes. I was once billed for $2000 worth of itunes purchases in one month. How? Done by an iTunes app developer, so when I sign in to any online internet service I am now prepared for what this may mean.