I was returning my new Mini (OS 11) within the 15 day return limit. I had copied any of the data I needed and just wanted to return a clean device.I followed the Apple Support suggestions " What to do before you sell", etc.
I got to #7 and kept getting the message, "no users available for authorization". Concerned that "Data" was still there, I erased that also. Not particularly optimistic, I went back to "reinstall from the internet". Eureka; no longer asked for authorization. MAC OS reinstalled and restarted in pristine like new state.