Apple Watch was locked, too many passcode attempts

See the last paragraph in the "Turn off Activation Lock before you send your Apple Watch in for service, sell it, or give it away" section of:

About Activation Lock on your Apple Watch - Apple Support

On a computer, go to iCloud.com and sign in with your Apple ID.

Go to Find Iphone.

Select All Devices, then click your Apple Watch.

Click Erase Apple Watch.

Select Next until the device is erased.

Click the remove button next to your Apple Watch.