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I too actually kind of enjoy setting up a new "clean" iPad. Did if with my new 12.9 IPP. I have done it so many times with phones, computers, iPads, I am just used to it and it helps me to re-learn things I have forgotten. It gets easier...

Agree, though with a version upgrade of iOS you sort of have to go through Settings, top to bottom, to see what's new and what settings have toggled to a setting you don't want, even if you don't set it up as new.
 
I've always had mixed results with "restore from back-up" unless the environments are exactly the same. So I avoid it. I usually setup the device as a new device and just know what I want on it. Plus it gives me a chance to do some spring cleaning. :)
 
I just updated from an iPad Air 2 to a new iPad Pro. I decided to set up the new iPad Pro as new. Yeah, it was a bit of a hassle going into apps individually and having to re-enter my credentials but it beat having to toss the dice with dodgy restores— like the ones I experienced on my iPhone 6s and SE.

And my iPad Pro came with 10.3.3. I set it up as new first then upgraded to iOS 11. The upgrade went smoothly and didn’t take as long as I thought it would.
 
I think I'm missing something. Why can't you just update the new ipad to ios 11 out of the box, *then* go through the restore process?
exactly what I didn't with my new iPad Pro, within an hour or two I had IOS11 and my new iPad set up the same as my old one with the restored from backup in iTunes.
 
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