activation lock on a found apple watch

Read about 'What to do before you sell, give away, or trade in your Apple Watch, or buy one from someone else' - "Use these steps to remove your personal information from a device, even if you don't have it anymore. Or make sure that the watch that you're about to buy from someone else is ready for you to use." Click here --> What to do before you sell, give away, or trade in your Apple Watch, or buy one from someone else - Apple Support This Apple ID information essentially defines the current ownership of the device.

Click on this link to learn how to remove Activation Lock --> About Activation Lock on your Apple Watch - Apple Support

If you do not know the required information and you are not the owner, get the owner of the account to remove the lock, or return the device for a refund, or recycle the device. The device is otherwise useless to you. If the owner is unknown and has not provided contact information as a message showing in the login screen, there is no way to contact the owner unless the person who gave you the device knows them.

It's pretty clear the OP doesn't know the owner or how to reach them. The OP FOUND the watch. Not sure anything you provided will help them with a found, don't know the owner Apple Watch? There will be refund either. They didn't buy the watch they simply found the watch.

Apple won't help you get to the owner or unlock the watch. Turn it over to the authorities where you live and hope the rightful owner filed a police report.