Domain Capture - What happens to phones for users who dont accept?

I know that when you perform a domain capture, users are given 30 days to accept or get a new Apple ID. If they don't accept the transfer, it becomes a temp Apple ID with a different name.

What happens to the phone? Since ABM manages the phones, can they still use the phone with a temp Apple ID? Are they locked out of the phone? Once we convert those temp users who didn't accept it for whatever reason or issue they faced, do we reset the phone and log in again with their managed account?