
Hi @Daniel Chee ,
This issue can be reproduced in my test environment:
You could try this solution :
first unlock the site and then change the owner of the site using below cmdlets.
Set-SPOSite $site -LockState Unlock
Set-SPOSite $site -Owner "Owner name"
Once done you will be able to delete the site.
Remove-SPOSite -Identity "Site url"
A similar post about this issue:
Error when using Remove-SPOSite command on PowerShell
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