Hello
Well i recently had the inconvenient experience of having my phone stolen and the whole mess of data thats gone with it, thankfully i always keep my backsups but still losing an S22 Ultra is a pain.
So i did the usual thing, locked it through the smart things app/ extended the battery life / disallowed them to power it off, so the phone could have been active and tracking for 5 days with the extended battery, but they removed the sim card and well i lost my signal within 15 minutes (ideally an E-sim could have solved that issue but wasnt available in Egypt as was a tourist there)
So 2 month on, i just got an email from Smartthings saying the phone was located but by the time i logged on (immediately) it wasnt showing, so i assume they factory reset it, got in touch with samsung and they said if its been factory reset well i wont be able to track it anymore.
The suggestion would be, to link my phones serial number with my Samsung account, in an event of factory reset you get a notification asking for that specific serial number if you've initiated the reset (as you had already reported it lost/stolen through the smart things app). if you havent then even if the phone is reset then somehow through Samsung themselves they lock that serial number once its back up and connected to any internet service so whoever is using it cant benefit from it.
My guess would be.
1. an option to link that serial number with my samsung account
2. Report stolen/lost phone through smartthings app if it happens
3. With an option to lock serial number if a factory reset has taken place so no one can use it, if the phone had been reported stolen / lost
4. maybe still allow tracking even if a new samsung account is registered with it as per phone serial number tracking
5. on a final note if all hope is lost then an option to have the phones system fried in anyway, so no one can use it unless they undergo some expensive servicing 
not sure if all the above would be possible but some sort of phone serial linkup with smartThings and your samsung account in that event would be helpful, even if for continuous tracking
maybe also a feature for a sold my phone option incase you sell your phone to someone once you factory reset it the new owner wont be at risk,
Ideally if that could be integrated into new updates or that, well id personally rather know my phones been disabled and systems burnt rather than someone else using it 
