@Jon Chu Thanks for posting in our Q&A.
For retire action, it removes managed app data, settings, and email profiles that were assigned by using Intune. The device is removed from Intune management. It will not remove any personal data. Generally, we will make sure that there is a local account before we do retire action.
From your description, there is no local account. Honestly, there is no method to solve it via intune.
Based on my research, I find someone has met this similar issue. He tried to restart in "Safe" mode which magically creates a default Administrator local account.
Start your PC in safe mode in Windows:
Please try and check if it is helpful.
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