After my Nexus 5 and Nexus 7 (2012) were updated to lollipop OTA, I did a factory reset on the Nexus 7 to try and speed it up a bit. I used Tap and Go to copy the settings from my Nexus 5, on which I have three accounts - mine ("Rxxx") as the device owner, and also my partner's ("Pxxx") and a shared one ("Sxxx") which we use for calendars etc. As expected the Nexus 5 asked me to confirm and unlock again, but then the setup just proceeds and there's no option to select which account I want to be the owner on the Nexus 7. When the setup has finished, the Nexus 7 owner account has been set to the "Pxxx" one, instead of my own "Rxxx" account as on the Nexus 5. I gather there's no way to switch the owner account except by factory-resetting again, so this is no good. It looks like the setup assistant is simply using the first account alphabetically (P..R...S) as the owner account on the new device - surely it should either set the new device owner to be the same as that on the device being copied, or at least ask me which I want to use?