I got here an ePad running Android 2.3 and I want to set up Market on it for its owner. He doesn't have a Gmail account, neither he wants one. I have just made a Google account that is associated with an existing ISP email address.
I can successfully login with my personal email address (someone at mydomain.org) from my Iconia tablet, but this doesn't seem to be the case of older Android versions. I made the Google account from the plain old ISP address because I thought it would have worked like my case!
Am I missing something about logging in to Market with a non-gmail account? Googling around I found that somebody fixed by joining Google+, so I did with the tablet's owner, but the tablet still requires me to open a new account with a gmail email.