Hello, yes you would be correct in that you cannot just remove Activation Lock, as iCloud status for apple devices are kept on apples servers (assigned by IMEI/Serial Number). So knowing this unless you have details, or previous password initially, resetting it puts it in a state of activation lock. [br]
Some sites claim to be able to remove it, but no guarantees are made and it is known not to work - I would avoid them.
You could look into buying a replacement logic board for your device, but they will be hard to come by as the device is very new, and will be costly. Alternatively, if trying to prevent it going to waste, you could harvest the screen and other parts. I would also above all recommend you go online and try your best to locate the previous owner, and if can’t be done through the device put a report or something out, as these devices are very expensive and would have cost the owner just around (and sometimes even more) $2000 with the magic keyboard. Hope this all helps!