Transitioning to a New USER - Can this work?

Scenario: My wife is gifting her PB to a friend. We have performed a Security Wipe of the original system and are now trying to set up the PB for the new USER. One of the first things required by the PB for this initial setup is an Internet/WiFi connection. But the new User is in another city and her WiFi is not available to us during this setup.

My question is: can we continue to perform the setup using our WiFi connection/Internet access and complete the setup / add Apps/Media/Settings etc. AND THEN enter the new USER's WiFi / Internet connection when we deliver the gifted PB???

I hope I've explained the situation properly/coherently enough for some guidance/input from all those far more experienced users out there in PB land!!

Any and all assistance is greatly appreciated.

No, you cannot.
If you are trying to wipe and reload the OS to the Playbook, thats easy. If you are also trying to "pre-load" the apps you purchased with your current BB I.D. Thats easy to.
BUT, if you are trying to "preload" "your apps", and then gift this to someone, to use "your" apps, and then they setup their wifi etc., thats easy to, except, that when they try to setup their own BB I.D, it will wipe the Playbook and they are starting fresh (without "your pre-loaded/purchased apps")
If you want to keep "your apps" on the Playbook when you gift it, they will have to use your BB I.D.

Yeah, still not clear what you asking. You can connect to any Wifi after the PB is setup. You can just delete yours and have it pick up and configure theirs.

You do need to consult with the new user what they want as their BBRY ID. It is probably easier for them to set it up rather than you unless you are giving your BBRY ID to them as well.

What it SOUNDS like you want to do is set up the PlayBook again, and install all the apps and stuff you had under your BBID, and then change the BBID to hers and have the device keep the same apps.

Won't work.

When you go to change the BBID, it will wipe the device again. BB World purchases aren't transferable, any more than iTunes apps are.