i bought Apple watch for my wife, and she didnt pair it with her iphone and she for got the apple watch passcode

If you forget your Apple Watch passcode

Or;

From a web browser,sign in to iCloud.com with your Apple ID.

Go to Find iPhone.

Click All Devices at the top of the screen.

Click your Apple Watch.

Click Erase [device]. Select Next until the device is erased.

Click Remove from Account.

Why does she needs a passcode since it was not paired with her iPhone?