Need a resolution to "Too many Apple ID's have been created on this device"

My workplace has staff requiring temporary disposal travel accounts and we have a pool of phones growing that no longer fulfill the purpose. Our mobile environment is comprised of only Apple devices due to the stakeholders involved.

I have found that signing into the app store on a blank, just wiped device before signing into the account under the settings somewhat works though the device is unable to use the iCloud.

Does anyone happen to know why, or have a definitive answer on the 3 Apple ID's can be created on each device, and then have also been told that a device may only have 10 ID's associated with it per year.

All of the above gives the opinion that apple would rather push more sales by locking devices down in such a way and not having an appeal for business cases in this situation being government related.

Thank you in advance.