Vulnerability Discussion
Erase Content and Settings must be disabled.
Check
Verify the macOS system is configured to disable Erase Content and Settings with the following command:
/usr/bin/osascript -l JavaScript << EOS
$.NSUserDefaults.alloc.initWithSuiteName('com.apple.applicationaccess')\
.objectForKey('allowEraseContentAndSettings').js
EOS
If the result is not "false", this is a finding.
Fix
Configure the macOS system to disable Erase Content and Settings by installing the "com.apple.applicationaccess" configuration profile.