For a $4 \times 4$ board or larger, the player 2 can force a tie (which is the best you can hope for if player 1 is playing optimally) by first playing on the two diagonals (or the center if the board size is odd and the center is not taken), and then always playing in a row or column where player 1 has the most squares taken and player 2 has not played yet. The only way player 1 can win is by having two lines each of which are full except for one empty square (where the empty square is not shared). But the largest number of squares player 1 can take in a given line without player 2 taking a square in that line is 3, which can be proved by induction, noting that it's never possible for player 1 to make a move that creates 2 lines with 3 squares (assuming player 2's strategy).