No. Resetting or wiping the old Windows 10 PC will not affect the new PC, as long as the files were already transferred successfully.
A Windows PIN is device-specific, so even if both PCs use the same PIN, resetting the old PC does not affect the new PC, the Microsoft account, or files already saved in OneDrive.
Important caution: if the old PC still has any local files that were not transferred, a recovery or reset can erase them permanently. Connected System Recovery fully wipes local files, personal data, apps, and device personalizations, and it should be used only as a last resort.
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