if you're going to pre-load Kobos with content for people, I would also add the latest firmware. (I've posted instructions here a time or two.). That way, recipients can start reading your books right away without having to do anything geeky like tether the kobo to a computer and set up accounts before they can.
(Why kobo still inists of tethering the devices is beyond me. Surely it would be the simplest thing to set up an app that lets users create/add a kobo account right from the wifi connected device.)
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