@arjuna_svr , Thanks for posting in Q&A. From your description, I know you want to do a hard reset while the Nokia device is locked.
Based on my research, I find the following steps to factory reset the device. You can try to see if ti works.
https://www.verizon.com/support/knowledge-base-226489/
Note: Non-Microsoft link, just for the reference.
However, if it is still not working, you can check if Google account is logged in on the device, and the device is connected to the internet. If yes, you can use Find My Device to erase it to see if it helps.
https://support.google.com/android/thread/67137432/i-forgot-my-screen-lock-how-do-i-hard-reset-android-10-on-nokia-2-3?hl=en
Note: Non-Microsoft link, just for the reference.
After the hard reset is performed, we can delete the previous device records in Intune and AAD and perform a new enroll for the new user.
Hope it can help.
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