애플 고객센터에 전화했는데도 해결하지 못했다가 아래 글을 발견해서 시도해보니 바로 해결.

[forums.macrumors.com/threads/watchos-7-beta-5-unlock-mac-doesnt-work.2250819/page-2]

I've finally fixed it! I found a bunch of errors related to "AutoUnlock" in the Console that was hinting to me that there was some invalid state on my Mac with keys and plists not being reset properly. After clearing/resetting them, I can now successfully pair my watchOS 7 Series 3 to macOS 10.15.6.

Steps (follow at your own discretion)

1. Open "Keychain Access"
2. In "View", enable "Show Invisible Items"
   

   

3. Search for "Auto Unlock"
4. You should see a whole bunch of application passwords for "Auto Unlock: XXXX's ..."
   

   

5. Select all records and delete (this will reset/disable auto unlock on other Macs if you use multiple Macs)
6. Whilst still in "Keychain Access", search for "AutoUnlock" (no space)
7. There should be 4 entries for "tlk" "tlk-nonsync" "classA" "classC"
   

   

8. Select 4 records and delete (don't worry if they re-appear, the system repairs this automatically)
9. Open "Finder" and navigate to "~/Library/Sharing/AutoUnlock"
10. There should be two files "ltk.plist" and "pairing-records.plist"
    

    

11. Delete both files
    (Some users have reported better success restarting macOS at this stage)
12. Open "System Preferences" and try enabling auto unlock. You may need to enable it twice, the first attempt will fail.