Lost Apple Watch, Can the Thief Hard Reset it?

the watch cannot be used with other iPhone bro. Make sure to put it in lost mode. Finding the watch chance is very less. But when the thief tries to pair it with another iPhone, it will ask for apple id used in your watch previously. So combined with lost mode activation lock, we can prevent the theft device from normal usage bro.also it sends us location details if its attempted to connect.