Can an android phone be tracked on find my phone app etc if the sim has been removed and had an factory reset? Can an android phone be tracked last location on find my phone app etc if the sim has been removed and had an factory reset?
Google help says

To find, lock, or erase an Android phone, that phone must:
Be turned on
Be signed in to a Google Account
Be connected to mobile data or Wi-Fi
Be visible on Google Play
Have Location turned on
Have Find My Device turned on

After a factory reset, your account is removed from the phone and without SIM it's not connected to internet.
So no, it can't