@J-3804, Thanks for posting in Q&A. If the device you want to give to a new user, you can choose wipe action without selecting "retain enrollment state and user account". It will wipe all user accounts, data, MDM policies, and settings, reset the operating system to its default state and settings.
https://learn.microsoft.com/en-us/mem/intune/remote-actions/devices-wipe
If the device is Autopilot enrolled device, you can choose Autopilot reset instead.
https://learn.microsoft.com/en-us/autopilot/windows-autopilot-reset
And if there's personal data on the device, we can choose Retire to unenroll the device. As a note, please ensure the local admin account is accessible on the device before we do this action.
In addition, to ensure the there's no enrollment information on the device, you can clear it on the registry key in the following location:
HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Enrollments
Hope the above information can help.
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