I had the same experience but somehow managed to circumvent /avoid any such account requirement for the replacement when lost that phone soon after buying it. I actually blamed the Samsung account requirement for losing my phone. At the time I argued that if I hadn't been restricted from using it normally on account of the registration demands Samsung was being so aggressive about, I wouldn't have been so indifferent to where I was keeping my phone about my person and consequently, so I told anyone within earshot, it was their fault that I never kept my new phone in a regular and always double checked secreted location. I would love to be able to force that argument thru court just to vex that company. I really think that I had a fair point even if the ultimate responsibility has fall to me, putting the vendors marketing interests before my ability to even use the device they just sold me outright, is a case I want to hear heard nevertheless.