Apple Mac Mini (M1): One More Thing
thurrott.com
thurrott.com
Isn't this a feature of Catalina, not M1 Macs? At any rate, the author is acting purposely obtuse (not unusual for Thurrott). The process takes a few steps, sure, but it's not like you can't just google "prepare mac for resale" and it lands you here: https://support.apple.com/en-us/HT201065
Even if you manage to completely hose your SSD configuration to the point where the system can't boot from the recovery partition, you can use the free Apple Configurator 2 to do a factory reset. (which would also wipe all data)
https://support.apple.com/guide/apple-configurator-2/revive-...
As for restoring via configurator - you need a second mac for that.
As a bonus, a complete factory reset using Configurator is faster than the Windows 10 "reset this PC" process that he holds up as some sort of gold standard that Macs don't meet.
Also, in my experience, Apple does not require returns to have a working OS installation. You can erase and return in that state.