I'm looking to give a WiFi-only iPad to a family member as a gift this Christmas. However, I'm concerned that since I am located in the UK, and the device I purchase will be 'US' configured for the store, etc, I will be unable to configure it to work correctly as a UK iPad, with the correct iTunes store, etc.
Is the iTunes store (app, music, video) related to the device software, the network it's accessing from, or the locale of the iTunes account associated with that device?