Leave it man, no point arguing. If you factory reset that’s enough and it removes everything. I have never manually removed Google account ever. Factory data reset will automatically remove Google accounts and it’ll also prompt for local device password and Samsung account password. It’ll take care of everything. I have traded hundreds of different android devices and never had any issues just factory resetting without manually removing Google account. No point arguing with folks who don’t know how this works.

Given all that, if someone wants to remove Google account manually before factory data reset, sure it doesn’t hurt anything. It’s a good practice if one feels it’s needed before factory data reset but not mandatory since factory data reset remove Google account.

There are scenarios like doing reset from recovery in boot loader that won’t remove Google account but that’s not what common user is using to reset.