If it's a corporate device, managed by Google Workspace then you can bypass this anyway.

"Allows the specified administrator accounts to sign in to a company-owned device after it’s reset to its factory settings. Who can sign in after a factory reset depends on how the device is company-owned and its management client"

[0] - https://support.google.com/a/answer/6328708?hl=en_GB#dev_fac...