yo this happened to me on a 2018 refurb macbook pro 15 inch with T2 chip, I erased the Mac on Big Sur without signing out of iCloud, and it complains on reboot after the erase that it is linked to another Apple ID, when in fact it was only ever linked to my iCloud account - and I even removed it from Find My Mac but it doesn't want to unlink. Definitely seems like a T2 CHIP BUG!!! FIX IT APPLE GET AN ENGINEER ON THIS ASAP