Unpair Apple Watch
I m not able to unpair my Apple Watch because it is not found in FindMy, how can I do?
Apple Watch Series 6, watchOS 9
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Put your watch on its charger and keep it there until you complete these steps. (select the watch OS version)
Erase Apple Watch – Apple Support
Erasing all content and settings this way erases all media, data, and settings from your Apple Watch, but it does not remove Activation Lock if it has one. I suspect if the Watch is not in your Find My then it does not have an activation lock unless you bought the Watch from someone else and they locked it.
Wait for the process to finish, then set up your Apple Watch again. Set up your Apple Watch – Apple Support (UK)