I have such a long waiting list I am no longer reviewing sites that don't make it as easy as possible for me to really look inside and have a full view of what it's like. Therefore I expect the webmaster to create accounts for me, and provide credit, so I can see what it is like inside.
Also note that I get several reqeusts a week but only time in my schedule to do a review every few weeks recently (sorry, but real life is busy at the moment). Hence the queue is 6 months long. By the time I get to reviewing a lot of sites they have closed already! Well, at least that saves me writing it then removing it a few months later.