This was a tablet that I bought on eBay. It had a broken power button and did not turn on. I repaired the power button, and when I turned on the unit, I could not get through the setup wizard because It required the previous owner’s Samsung account ID and password, which I didn’t know. I searched online for a work-around, but couldn’t find any. I also tried to re-flash the firmware, using Odin, but that was unsuccessful.
This tutorial requires a micro SD card with an apk file on it in order to eventually get into the Settings menu. I just happened to have two apk files on my SD card, and either one would have worked to get into Settings. Once in Settings, you can open the USERS folder, and then you can eventually change the user from Owner to Guest, and then back to Owner.
So far, the only restrictions that I have found are that you can”t open a Samsung account, and you can’t do a factory reset from Settings. Otherwise, the tablet worked normally.