Machine Wiping

Is it standard practice in IT to completely wipe a machine from a supplier say Dell, before issuing to a user/ customer?

Have an issue where a fried is stating that this is standard practice and another who says it makes no difference whether it’s wiped or not.

Personally I’ve never been bothered whether it’s wiped or not? especially when some suppliers can take your build and apply on machines before shipping out.

Any thoughts?