How do I clear and reuse the brand new iPAD PRO that my son just purchased before he died?

My son had just purchased a brand new iPAD PRO, keyboard, and pencil about 1 month before he passed away unexpectedly. I would like to have my wife be able to use this device. However, we do not have access to his apple ID, we do not know his passcode, and i'm at a dead end. In short, there isn't anything on the ipad that i'm trying to save. I just want to wipe it and start fresh.

I have a death certificate, the purchase receipt. Someone mentioned a court order? I cannot find information on what that is specifically, nor where I would go with it. Can someone offer some suggestions for me, or is this brand new system essentially useless to me?