Does the end user need a Sphere account? And does the dealer/reseller need a Sphere account?

Yes, for multiple reasons. The CTOUCH touchscreen is automatically registered by adding this screen to your Sphere account during install. By not registering your CTOUCH touchscreen, you miss the possibility to extend the standard warranty, remote device management and managing your Heartbeat subscriptions. It is also not possible to activate your free year of Heartbeat Safe with Sphere.