No, a Google (gmail) account isn’t required for a Stream TV Box to work. However, a Google (gmail) account is required to access the Google Play Store to download other apps or to use the Google Voice Assistant on the Stream TV Box.
Note: If a Google (gmail) account isn’t entered during the initial installation process, the user will later be asked to sign into a Google (gmail) account the first time that Google Voice Assistant is used. Businesses may not want to have employees or customers use this feature to prevent a personal Google account from being entered.