Why would you consider that a problem?
The easiest way for the new user to put in his account details (if not the only one, with the lack of PSN spoofing) if he wants to use [Q]CMA is in the initial setup, and Henkaku+Enso+optional storage driver aren't really hard to install...
3.60 is the valuable part, and not THAT much either given the price of a low firmware motherboard, at least for Vita 1000s
Do thisAFAIK, you need to do a factory reset regardless to remove the account fully from the Vita so you'll have to do one anyways.
PM to me and let me know how used is the PSV, price, etc.3.60 vita1000