Comprehensive and Detailed Explanation From Exact Extract:

A low-level format (also referred to as a zero-fill or full format) writes over every sector on a storage device, effectively destroying the existing data and making recovery nearly impossible. Unlike degaussing, which renders the drive unusable, a low-level format maintains the integrity of the device, allowing it to be repurposed or reused.

A. Deleting partitions does not fully erase data; it only removes references in the partition table.

B. EFS (Encrypting File System) encrypts files but does not securely wipe them.

D. Degaussing destroys the magnetic structure of a drive, making it inoperable and not reusable.