Vulnerability Discussion
The prompt for Apple Watch unlock setup during Setup Assistant must be disabled.
Disabling Apple watches is a necessary step to ensuring that the information system retains a session lock until the user reestablishes access using an authorized identification and authentication procedures.
Check
Verify the macOS system is configured to disable Unlock with Apple Watch during Setup Assistant with the following command:
/usr/bin/osascript -l JavaScript << EOS
$.NSUserDefaults.alloc.initWithSuiteName('com.apple.SetupAssistant.managed')\
.objectForKey('SkipUnlockWithWatch').js
EOS
If the result is not "true", this is a finding.
Fix
Configure the macOS system to disable Unlock with Apple Watch during Setup Assistant by installing the "com.apple.SetupAssistant.managed" configuration profile.