The correct method to prepare the computer for " Re-Sale " is contained within the following link below
What to do before you sell, give away, or trade in your Mac
The Other method, which may appear difficult, is not really provided the User follows each step and does not skip steps
This method will WIPE ALL Data and there is No Recovery of any Data - Period.
>> Only works on Intel Based Apple Computer <<
To perform this action will require booting from a Bootable Installer.
The Bootable Installer can Only be performed on an Apple Computer
This will have to be performed from a Qualifying Computer to run the version of macOS to be made on the Bootable Installer.
Example : Bootable Installer of Big Sur would have to be done on a computer that Qualifies to run Big Sur.
Notation: If the computer being used to perform this action is Too New or Too Old to qualify to run the version of macOS - this computer can not be used.
Alternative is, to gain access to a Qualifying Apple Computer from a family member, friend or associate.
Extra Special Notation regarding the Touch ID equipped Apple Computer.
About Startup Security Utility and Must Enable from Recovery Mode the ability to boot from External Drive Before Attempting
1 - Shutdown computer and disconnect all external drive Except the newly created Bootable Installer.
2- Restart and immediately hold the OPTION key until the Startup Manager appears and choose the USB Drive.
3 - It will present options >> Disk Utilities >> View >> View ALL attached Drives.
4 - Choose the Upper Most Drive ( not the volumes indented and list below ).
5 - The drive normally is called Apple Media or Apple SSD - that is the drive to Erase and format as APFS with the GUID Partition Map. This applies to macOS 10.14 Mojave and above.
6 - Once that is done >> backup out of Disk Utilities and choose install macOS.
7 - Follow the prompts and it may automatically reboot several time.
8 - Upon a final reboot - Setup Assist will present with the newer version of macOS.
9 - To give the New Owner the " Out of the Box " experience, juts Power Down the computer by holding the Power Button until the computer Turns Off
10 - The next time the computer is Powered Up - Setup Assist will be presented to the new owner
