Legal - iCloud - Apple
VII. B "In addition, Apple may terminate your Account upon 30 days’ prior notice via email to the address associated with your Account if (a) your Account has been inactive for one (1) year; or (b) there is a general discontinuance of the Service or any part thereof."
If you need to set up a new account, Apple can completely reset a device if a person can provide sufficient evidence of valid ownership. Check the requirements and steps at: Activation Lock support request - https://al-support.apple.com/#/additional-support Apple says, "Proof of ownership documentation is required," but does not detail what currently constitutes proof other than it “must include the product serial number, IMEI or MEID.” Apple may typically require the original receipt* issued by Apple or an Apple Authorized Reseller. If Apple resets the device this will give you access to the device but won't restore access to the account used to lock it. There is nothing that can be done to expedite an Activation Lock request.
*Apple recommends you "Keep your receipt after you buy an Apple device" --> Keep your receipt after you buy an Apple device - Apple Support