Apple

Me and my girlfriend sold her series 7 Apple watch for $250 to some guy off of Facebook marketplace. He tried to pair it to his phone after we did a factory reset and it asked for her activation lock. We're going to meet up with him and remove the activation lock today. When we type in her username and password, remove the activation lock. Does that completely remove her account from the Apple watch?. Or do we have to worry about this guy getting her Apple account information and cards attached to the Apple account?