How do I remove devices from Find My and link them to another account?

I made the switch from the Apple ecosystem back to Android and gifted my wife my Apple Watch, AirPods Pro, and AirTag. I removed the devices from Find My before signing out of my account on my iPhone and returning it to AT&T. When I try to link the devices to my wife's account it won't allow her to add them because it says associated with another account even though when I sign back in online to check my account, they don't show up on the list of devices. I has been months now but still won't allow her to add them. How do I resolve this?

[Re-Titled by Moderator]