And I already forgot, on the iPhone you can already create a new iTunes account right on the phone. So why would they go backwards with the iPad? I think they would be stupid not to make it a standalone device.
Just because you can create an iTunes account on the iPhone, doesn't mean you can sidestep the activation process. All iPods and iPhones need to be activated by connecting to a computer running iTunes -- those people who say they didn't are misremembering because the step takes so little time and they only ever do it once. And all indications are that the iPad will also need activation.
I actually agree that it's rather stupid that the iPad isn't a stand-alone device, but then this is Apple.