it's best to restore the ipod with a dummy itunes store account as if you restore with the one you bought jan update with then the person who buys the touch will have your iTunes ID locked into the touch until it is synced with a new pc and could in turn allow them to buy items off the iTunes store.
this is the best method for peace of mind to yourself if anythin
best move get ziphone or liberty plus and stick the ipod into dfu mode then the user is forced to restore the device