Earlier quoted context omitted.
iOS 14 now requires an account to enable the phone. It literally just bricked my test iPhone SE.
That doesn't sound right. You do need an iCloud account to enable some functionality, for example to enable seamlessly switching AirPods between different Apple devices.
After the upgrade completed there is an only an option to put in a email/password for icloud and there is no "skip" or "do later" button I could find.
I'm pretty derpy but I can tell you it is true.