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A reasonable solution would be to have a "Do you want to disassociate this phone from your iCloud account?" prompt as part of the factory reset.

I thought this was the case already?

On the Samsung J5 2017 you need to delete the Google accounts before resetting.I haven't tested FRP on anything newer.

It is. iOS prompts to remove the Find My setting (iCloud Lock) when you use the Erase everything prompt. Requires entering your Apple ID password.

This already happens.