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Erase & Deregister will remove your content and make it ready to register to a new account for her.
It does not reset any device settings you might have set IIRC. So assuming you've registered it to your WiFi for instance it would remember your network unless you delete that separately. The system partition where these settings reside can also be reset, but it's a bit more complex (interrupt Boot eight times and it will do a restore) and for most folks not needed.
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