Assume the device is no longer contactable
Grab the Entra Device ID of the device
Navigate to https://security.microsoft.com/interoperability/api-explorer
Change to a Post, paste in https://api.securitycenter.microsoft.com/api/machines/$EntraDeviceID/offboard
Add a comment in the field such as
{"Comment":"Offboard machine by anonit job number 1234"}
And run the query