I remember someone mentioned that the "Erase all content and settings" setting should not be used on a jailbroken device. Suppose someone wants to buy a jailbroken device from you -- what would in this case be the safe and secure way of cleaning the device up before selling it?
It really depends on whether you are selling the device as a jail broken one or as a stock one [with the latest iOS].
If you are selling it as stock, I would (1) upgrade the iPad to iOS 7.0.2, the latest. Then, during the update process, (2) I would "restore as new" so that it's in a fresh out of the box status. That way, all your "stuff" is off it.
If you are selling it as a jail broken device, it'll be a bit more complicated as you'll have to manually remove all your data. However, if you use the tweak iLEX R.A.T., option 12, that is supposed to re-restore your iPad to an almost out of the box condition (except you'll still be jail broken and you'll still have Cydia). And, as a caution, I've heard its best to run iLEX via the terminal version versus the tweak. Seems to work better.
You may have to check your settings after running iLEX R.A.T., to make sure all your not jail break related info is gone, but that's just to make sure.
Hope this helps. Holler is you need more.
Marilyn