Apple’s watch reset
my watch is paired to my iPhone but I cannot remember my Apple ID and password when I set it up
Apple Watch Series 6, watchOS 8
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You can ask apple to remove the activation lock online on this page;
Online Activation Lock Removal Here.
Or this;
If you can't remember/gain access to the apple id that paired the watch to the phone.Take the watch and it's receipt with the serial number along with some photo id and any other proof of ownership to an Apple Store and request that they remove the Activation Lock for you.