@MaciekK Thanks for posting in our Q&A.
For this issue, currently, there is no method to do autopilot enrollment without operation system installed.
Based on my research, I find that Michael Niehaus says hardware hashes do change each time they are generated in his blog.
https://oofhours.com/2019/07/07/what-happens-when-you-register-a-device-with-windows-autopilot/
Note: Non-Microsoft link, just for the reference.
As is known to all, autopilot enrollment method needs to upload a csv file in intune, included Device Serial Number,Windows Product ID and Hardware Hash. So, I think install Windows 10 is not only to select reset button, but also to get the correct device information.
For your scenario, Autopilot Reset action will make it easily to move the old computer to new employee. It isn't needed to format the device.
https://learn.microsoft.com/en-us/mem/autopilot/windows-autopilot-reset
Thanks for understanding.
If the answer is the right solution, please click "Accept Answer" and kindly upvote it. If you have extra questions about this answer, please click "Comment".
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.