No you cannot. The only way to change the AppleID on the device will require being able to sign out the currently signed in AppleID. Similarly, to delete an AppleID you must log in to that AppleID to request it be deleted. Apple will not delete an AppleID you do not have control of and you demonstrate control of it by being able to log in to it.
If you set a 28-character recovery key (see -> How to generate a recovery key - Apple Support) then you must have that key in order to recover that AppleID. When using an account recovery key, it is imperative that you be able to recall the key (store it in a password manager, or write it down and put it somewhere safe). Without the key, there s no means to recover the AppleID.
from the support document linked to above: “Using a recovery key is more secure, but it means that you’re responsible for maintaining access to your trusted devices and your recovery key. If you lose both of these items, you could be locked out of your account permanently. With that in mind, it's important to keep your recovery key in a safe place. You might want to give a copy of your recovery key to a family member, or keep copies in more than one place. That way you always have your recovery key when you need it.”