If you're prepping this device to give away, what you could also do is factory reset, then when it reboots and prompts you to log in, just don't do it. Don't enable wifi, turn it off and give it to the other person. Let them go through the setup procedure.
Other options include connecting it to your PC upon first reboot and deleting the database (it will get recreated on the next reboot) and/or take the opportunity to sideload the latest firmware before giving it away. Many paths up the mountain.
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