It turns out that the only 100% answer is:
Set up a spurious Gmail account, populate with a Contact or two, and...
1. Format the SD card
2. Boot into recovery (this unit is rooted)
3. Wipe data, Dalvik
4. Flash ROM and GAPPS
5. Link to the new Gmail account
6. Install [free] apps as appropriate
Done.
And if on a plan that limits or charges for data, be sure to set up wifi asap and turn off mobile data.