For residential clients, use the tablet of their preference,? Either Android or Apple.? I like using iPads with the Launchport to really keep the setup clean in both residential and commercial installations.
For residential installations, the client should use their own account IMO.? This way, they buy it, and all is good.? They know their password and are often more comfortable with the entire process.
For commercial, I always (ALWAYS!) setup a new account for the client.? I do not use a 'corporate' account.? That's BS.? If they bought the iPad, and the app., you are screwing them over if you lock their iPad to YOU forever.? I've seen customers who have an iPad that came from a company that went out of business, and they were completely SOL.? Instead, I use a gmail account, then I send them login/password information after it is all setup for them.? They own the new account and they own the iPad(s) forever.? If they want more iPads, they can get them.? If they want to add apps or other stupidity, that is on them.? But, we hand them a setup which is their own.