@Paul Thomas, Thanks for posting in Q&A. For wipe action, it restores a device to its factory default settings. it is mainly useful for resetting a device before you give the device to a new user. Wipe it not supported with Android Enterprise personally owned devices with a work profile. For delete action, it removes devices from the Intune admin center. Depending on the device platform, it may retire the Microsoft Entra device record / unjoin the device from Microsoft Entra ID.
And for both wipe and delete on windows device, it is similar with Microsoft Entra Registered or Joined devices. For the company portal, whether it is removed, this depends on platform with delete action. For example, Android Enterprise work profile and macOS will delete company portal when you perform delete action. iOS, Windows will sign out company portal. You can see the details in the following link:
https://learn.microsoft.com/en-us/mem/intune/remote-actions/devices-wipe
Hope the above information can help.
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