The problem stems from users just pressing the "reset" button without removing their accounts first. I think that Microsoft's approach here (Refresh your PC without affecting your files, Remove everything and reinstall Windows) is better, because it tells you what exactly will happen. On "Remove everything and reinstall Windows", it'll ask you if you're simply resetting it for yourself or if you're selling or disposing that computer (the difference here for almost all computers is a zeroing disk wipe).
This is resolved on iOS by turning off Find My before doing factory reset. On macOS devices, you need to remove it from your device list on iCloud.com after factory reset, as well as turning off Find My, if applicable.