If you delete the Apple ID, all content tied to it is gone.
You can change the ID in Settings>iTunes and App Stores>Tap your old Apple ID and sign out. Sign in with the new ID . If the ID is greyed out it might be that you have restricted changes to accounts. Settings>General>Restrictions>Allow Changes>Accounts.
You must have login control of an AppleID before you can request that Apple delete it. That is required to show that the AppleID you want deleted is indeed yours. Apple will not delete an AppleID that you cannot prove is yours, which means you must recover the account first.
After your account is deleted, Apple can't cancel the request, reopen your account, or restore your data.”
Steps to Remove Apple ID from iPad Without Password.
Launch the program and choose "Unlock Apple ID" from the main interface. Connect your iPad to the computer with a USB cable and trust the computer on your iPad if prompted. Click on "Start" and the program will start removing the Apple ID from your iPad.
Go to Settings > General > Transfer or Reset iPad. Do one of the following: Prepare your content and settings to transfer to a new iPad: Tap Get Started, then follow the onscreen instructions. When you finish, return to Settings > General > Transfer or Reset iPad, then tap Erase All Content and Settings.
If a power cycle does not resolve your issue, you may need to perform a hard reset. To do so press and hold the Sleep/Wake button and Home button until the Apple logo will appear and iPad will reset. You can also perform a factory device reset.
Deleting your Apple ID shouldn't be taken lightly. When your Apple ID is deleted, your account details and the associated data are removed from Apple's servers. Once you complete the deletion process, you'll no longer be able to access any data, content, or services associated with that Apple ID.
Note: Apple takes seven days to delete your account permanently. Further, while the deletion is in process, the account will remain active for verification purposes. Apple also gives you an option to deactivate your Apple ID if you don't want to delete it permanently, and you can reactivate it whenever you want.
In iOS 15 or iPadOS 15 or earlier
Tap your name. Tap Account. Erase the Apple ID that's listed, then enter the Apple ID and password that you want to use. Tap Use This Account.
Your account allows you to download apps from the App Store and use iCloud to its full potential. Having more than one Apple ID can be handy when you need to switch your devices between personal and work use. Here is a handy guide on how to quickly switch Apple IDs on an iPhone or iPad.
Can I have multiple Apple IDs? You can create multiple Apple IDs, but it's best to stick with one account. If you want all of your Apple services to work properly and your devices to sync, you need to make sure to use the same Apple ID everywhere you sign in.
A factory restore erases the information and settings on your device. This includes removing any apps that were installed without your knowledge and resetting your privacy settings so you aren't sharing location with any people or apps.
A simple reset is to hold down the sleep and home keys until the ipad reboots. And in doing that you don't lose any data either. The only way you'll lose data is if you 'reset all content and settings'. And even then if you have a full back up you can restore from that.
A factory data reset erases your data from the phone. While data stored in your Google Account can be restored, all apps and their data will be uninstalled. To be ready to restore your data, make sure that it's in your Google Account. Learn how to back up your data.
Locate your iPad in the Finder or in iTunes on the computer that it's connected to. (Learn how to find your connected iPad.) Choose Restore when you see the option to Restore or Update. Your computer downloads software for your iPad and begins the restore process.