According to the reference materials provided, the real iOS test does not necessarily require a developer account. Since the release of Xcode 7, Apple has allowed developers to test real machines without a developer account, but this test is limited to the experience of basic functions. If the application needs to use some specific functions, such as push notification, game center, in-app purchase, data protection, iCloud, etc. Then the real machine test requires the developer account and the corresponding certificate.

Specifically, the following steps may be required when testing a real iOS machine:

1. Create an App ID: Create an App ID in Apple developer official website, which usually corresponds to the binding identifier of the project.

2. Create a certificate request file (CSR file): Create a CSR file on the Mac, which will be used to create a developer certificate later.

3. Create a developer certificate (CER): Create a developer certificate on the Apple developer website to log in to Xcode.

4. Add Device: Add the UDID of the test device to the developer account.

5. Create preset profile configuration file (PP file): Create a PP file according to the added device and App ID, which is used to configure real machine test in Xcode.

6. Set Xcode: Select automatic signature management in Xcode, so that the real machine can be tested.

7. Trust the developer certificate: Open the "Device Management" in the "Settings" of the test device and trust the certificate.

Please note that the above steps may change as Apple's developer tools and policies change. If you encounter problems in the real machine test, it is recommended to check Apple's official documentation or contact Apple's developer support for the latest guidance information.

To sum up, for the experience of basic functions, the iOS real machine test may not need a developer account, but if the application you need to test contains specific functions, then the developer account and the corresponding certificate are necessary.