Although hardware IMEI may be difficult to change, GrapheneOS (and
   perhaps others) have a way of intercepting system service calls which
   enable users to supply the values.

   On Tue, Dec 28, 2021, 8:10 PM grarpamp <[1]grarpamp@gmail.com> wrote:

     Point of sale tracks the IMEI, being able to change
     that for any/all phones is useful, such as for giving
     your phone away to others.
     Point of sale tracks the SIM, but unfortunately a SIM
     is probably still not generateable onto blank cards?

References

   1. mailto:grarpamp@gmail.com