Because there is currently no working administrator account that can sign in, the only supported option in this scenario is to reset Windows on the device.
For local accounts, Microsoft documentation states that if there is no other administrator account available to change or reset the password, the device must be reset:
"If you don't have an administrator account to use for changing the password, you will need to reset your Windows device. For more information, see Reset your PC."
On a used PC where the previous owner’s admin account is no longer accessible and the new admin account cannot complete sign-in (because of MFA or other sign-in issues), this effectively means:
- Back up any personal files that are still accessible from a standard/non-admin account (if any).
- Perform a Windows reset (Remove everything) so the device is returned to a clean state and a new administrator account can be created during setup.
There is no supported way in the provided documentation to add or elevate an administrator account on that PC without successfully signing in to at least one existing administrator account.
References: