man useradd
-K, --key KEY=VALUE
Overrides /etc/login.defs defaults (UID_MIN, UID_MAX, UMASK, PASS_MAX_DAYS and others).
Example: -K PASS_MAX_DAYS=-1 can be used when creating system account to turn off password ageing, even though
system account has no password at all. Multiple -K options can be specified, e.g.: -K UID_MIN=100 -K UID_MAX=499
So, try this:
# useradd -K MAIL_DIR=/dev/null nomailuser
A warning would appear (Creating mailbox file: Not a directory), but you can ignore.