Question on Apple ID for iPad bought as gift
Apple doesn't pre-load anything onto an iPad that is ordered, so you can just hand him the box. He will be asked if he wants to register it and also guided through using his existing Apple ID if he has one.

If for some reason you opened it to "make sure everything works", just go to the settings app. reset -> erase all content and settings and he will get to go through all the setup steps and enter his credentials.

You could go one by one and remove the things you added, but this is the easiest way to get that out of the box experience. You could build suspense by having him go to http://appleid.apple.com and make an Apple ID so he is ready to go when the surprise arrives.

Have fun and let him know we're here with answers to iPad questions, too.