Ventura docs for M2 Macs in this comment: https://gist.github.com/henrik242/65d26a7deca30bdb9828e183809690bd?permalink_comment_id=4555340#gistcomment-4555340
Old Monterey docs in this old revision: https://gist.github.com/henrik242/65d26a7deca30bdb9828e183809690bd/32c410e3a1de73539c76fa13ea5486569c4e0c5d
Solution for Sonoma: https://gist.github.com/sghiassy/a3927405cf4ffe81242f4ecb01c382ac
If you don't install the profile there is nothing that the company can do. So you are safe as long as you don't have any profiles installed.
But if you know that the Mac is stolen send it back and get you money back from the seller.