How to reset Watch series 3
After pressing side button, power off appears, however, press n holding the crown button doesn’t show Erase option afterwards…instead it again shows “too many password attempts”.
Apple Watch
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Try it this way;
To unpair and erase watch and remove Activation Lock
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.