I second that, and it's my SOP at work, where I fix systems for a national retail chain.
A system comes in, and I make sure to zero out the drive, then reinstall the OS. Once the OS install process is done, I reboot to eject the install disc, then shut the system off. That way, it's more or less exactly as if it just came from the factory. One of the first things that happens is the new owner will be asked to create a user account.
And the zeroing out of the drive ensures that anyone who isn't a professional data recovery agent, will have great difficulty accessing any personal data that may have been on the drive.
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