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OneDrive files which are “cloud only” or have not been downloaded or opened on the device are not affected and will not persist, as the files are not downloaded or synced locally. This issue might be encountered when attempting a manual reset initiated within Windows or a remote reset. Remote resets might be initiated from Mobile Device Management (MDM) or other management applications, such as Microsoft Intune or third-party tools. When attempting to reset a Windows device with apps which have folders with reparse data, such as OneDrive or OneDrive for Business, files which have been downloaded or synced locally from OneDrive might not be deleted when selecting the “Remove everything” option. Files might persist after resetting a Windows device
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