Why my Apple Watch cannot reset ?
It takes me to the process to reset but I doesn’t actually resets my watch.
Apple Watch Series 3, watchOS 6
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If you are referring to the article above which is for red exclamation mark, then your signature says Watch series 3 OS 6 which will need Apple Genius Bar intervention to remove the red exclamation mark.
Otherwise for a general reset you can erase the watch in https://icloud.com/find and remove it from your account there.