but it most certainly is Android. It's just a forked version of Android, as it's based on the AOSP binaries, just like the Kindle Fire devices from Amazon.
IMHO the answer to whether this is Android is somewhat ambiguous. Since Google defines AOSP to be Android, (although there is no rule saying it must be so, they could also call it Linux CE and say only the big brother is Android) and the Nokia X incorporates AOSP, it is by definition, at least in part, also Android. This is a very technical view however.
If I showed the Nokia X to any of my non-techy friends and told them it was Android, they would all say I was pulling their leg... Taking into account how most western consumers would judge this device, I'd say calling it Android is insincere.
In emerging markets however, where many "Android" users never owned an Android device with access to the play store and Google's services, expectations are different. For them, calling this Android would seem perfectly normal.
My point is, whether it makes sense to call this Android is a matter of perspective.
I think, for someone that has never heard of AOSP, has never owned an AOSP device, and doesn't care about such technical distinctions (99% of people in the U.S. and Europe), this is not Android. For everyone else, including us at WPC, it is.