This article explains what device side settings persist on Android devices after a factory reset is performed

See below for a list of I-Series and Mobile Android device side settings that persist after a Factory Reset is performed:

1. DPI
2. Dark theme
3. Secure processor firmware version after an update (M60 devices)
4. Secure processor lock/unlock state (M60 devices)
5. Disabled System and GMS applications.
6. All the settings that are made through the pre-stage APIs (custom boot animations and logos)