Real life example.
 
A customer orders 500 brand new devices.
The devices are staged on configuration workbenches and the begins the pre provisioning workflow.  Most of the devices provision correctly, but there is a 2% error rate and some devices will fail pre provisioning due to external factors, network issues, etc. 
 
In this batch of 500 devices approxometly 10 device may fail pre provisioning.   Once pre provisioning is attempted again 2 devices may fail pre provisioning.
 
The workflow would look like this.  
 
- Confirm 500 devices have been Enrolled for pre provisioning
- Stage Devices on workbenches / Unbox Devices
- Connect Network Cable
- Boot the device.
- From the first OOBE screen press the Windows key five times to view an additional options dialog.
- From that screen, choose the Windows Autopilot provisioning option and then click Continue.
- Select Provision to begin the provisioning process.
- If the pre-provisioning process completes successfully:
- A green status screen appears with information about the device, including the same details presented previously.
- Select Reseal to shut down the devices that passed. At that point, if all the devices passed they can be shipped to the end user.
- If some failed
- Box  and set aside completed units
- Create ticket to contact customer to remove device record from Intune 
- Customer Service Team reaches out to customer
- Customer responds and either does what is asked or customer asks for instructions on how to remove a device record.
- device is removed
- device is enrolled for pre provisioning
- Stage rework Devices on workbenches / Unbox Devices
- Connect Network Cable
- Boot the device.
- From the first OOBE screen press the Windows key five times to view an additional options dialog.
- From that screen, choose the Windows Autopilot provisioning option and then click Continue.
- Select Provision to begin the provisioning process.
- If the pre-provisioning process completes successfully:
- A green status screen appears with information about the device, including the same details presented previously.
- Select Reseal to shut down the devices that passed. At that point, if all the devices passed they can be shipped to the end user.
- If some failed
- Box  and set aside completed units
- Create ticket to contact customer to remove device record from Intune 
- Customer Service Team reaches out to customer
- Customer responds and either does what is asked or customer asks for instructions on how to remove a device record.
- device is removed
- device is enrolled for pre provisioning
- Stage rework Devices on workbenches / Unbox Devices
- Connect Network Cable
- Boot the device.
- From the first OOBE screen press the Windows key five times to view an additional options dialog.
- From that screen, choose the Windows Autopilot provisioning option and then click Continue.
- Select Provision to begin the provisioning process.
- If the pre-provisioning process completes successfully:
- A green status screen appears with information about the device, including the same details presented previously.
- Select Reseal to shut down the devices that passed. At that point, if all the devices passed they can be shipped to the end user.
- order is complete
In a production facility to maximize bench availability for other customers only orders actively being worked remain on the bench's. Any rework gets boxed up, until tickets are resolved and then put back in the queue to be staged back on a bench and worked on by a technician. 
 
  Intune_Support_Team  states 
"For https://docs.microsoft.com/mem/autopilot/partner-registration: You’ll need to request a communication process with your customer(s) to request that the device record be deleted when a deletion is required."
 
Above is how the process looks in a production facility. 
 
Intune_Support_Team  continues
 
"We’re working to address and improve the customer experience for CSPs/Resellers and appreciate your feedback. Though we don’t have any ETAs currently, we’ll keep this post updated as soon as we have more information."
 
Well it's not quick enough. It's been three months and Microsoft has no comment nor solution. Maybe some of the customers can move to Chromebooks and stop using Microsoft windows for certain segments of the computer population.  Especially for Kiosk deployments and K-6 Chromebooks look pretty appealing.
Seriously though, we want to use Microsoft Windows devices and we are committed to it and that is why we are here.  Microsoft needs to listen and resolve this problem.