@Pavel yannara Mirochnitchenko , The Wipe action restores a device to its factory default settings. The user data is kept if you choose the Retain enrollment state and user account checkbox. Otherwise, all data, apps, and settings will be removed. So for your question, based on my understanding, it removes related data policies, setting, data and do a reset on the device. We can see more details in the following link:
https://learn.microsoft.com/en-us/mem/intune/remote-actions/devices-wipe#wipe
From your description, I know some devices are unable to start up again. Could you confirm if we choose the option "Wipe device, and continue to wipe even if device loses power"? If we check this, In some configurations this action may leave the device unable to reboot and require us to re-image it.
Hope it can help.
If the response is helpful, please click "Accept Answer" and upvote it.
Note: Please follow the steps in our documentation to enable e-mail notifications if you want to receive the related email notification for this thread.