Nope, return it and get a refund or replacement through PayPal or vendor. The mxtp is there to prevent the use or selling of stolen goods and cannot and should not be bypassed I have never heard of Sony selling "factory B" goods, only new and refurbished, if this is refurbished it will still need returning to vendor so they can return to Sony to remove the lock.
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but what about when the device is second hand? it is not possible to put in the details of the first google account. this has locked us out of a new tablet and now also on mobile phone. not good. we chose sony products specifically but the sony software is preventing us from using the devices