ITunes Accounts - 1 account for multiple iPads? Best Practices?

Question

I'm setting up a small deployment of 5 iPads for use in my company.  Could anyone share some tips / best practices as far as iTunes accounts are concerned?
We would like to use one iTunes account to activate all of the iPads and set up / link to each one's AppleCare Protection Plan.  Any apps purchased on any of the 5 iPads need to be billed to one account if possible. 
Are there any disadvantages to doing it this way, or would setting up an iTunes account (or some other strategy) for each iPad be a more advantageous route?

Answer 1

One thing comes immediately to mind, if you leave the billing account active on the individual devices ( without, say IPCU restrictions on App or movie Purchases) the device users could bill stuff like movies, apps etc. to the central billing account.  We don't setup the devices with iTunes ( though we don't use Apple Care, so I'm not sure if this is important with Apple Care Protection), and just let the users enter their own iTunes account info.  You could distribute Apps using the new Volume Purchase Program; apps could be centrally deployed to the various devices, billed to one account, and the end user wouldn't be able to individually bill the centralized account.  We also tell users they can put on the device whatever they want, but must perform any iTunes backups on home computers.  If something goes wrong, we just reset the device to factory and start over; the user must restore whatever they had on the device from their backup. This way we also manage to avoid having to manage iTunes stores on work computers.  We do require encryption of iTunes backups via IPCU policy.