hey just incase anyone is still wondering about this, This Article provides a working walkthrough of how to create an apple id and select the "none" option. you MUST create it via iTunes app store, following the instructions exactly. you cannot use an existing account or an e-mail address already used for an apple id. after you create the apple id in iTunes, the id can be used for free downloads from iTunes store, Mac osx app store, ipod/ipad app store, ect. but again IT MUST BE CREATED IN ITUNES, creating it anywhere else will not allow the "none" option.
i am using the most current updates of iTunes and Mac App store. and this worked for me
http://10minutemail.com can be used to get a free e-mail with no registration if yours is tied up in an existing apple id and you dont want to make a new one. just remember to write it down somewhere because they are hard to remember.
i hope this helped someone