An administrator creates a resource group named rg-db-migration and applies a tag named CostCenter: Migrations and a CanNotDelete resource lock to it. Within rg-db-migration, the administrator deploys an Azure SQL Database named sqldb-prod. An Azure Policy is assigned to the subscription that audits any resource lacking the CostCenter tag. In this scenario, the sqldb-prod database will be flagged as non-compliant by Azure Policy, and authorized users are prevented from deleting sqldb-prod unless the resource lock on rg-db-migration is removed.
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The statement is true.
The correct evaluation shows that tags are not inherited, causing the database to be non-compliant with the auditing policy, while locks are inherited, preventing deletion of the database.
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Resource lock and tag inheritance rules in Azure governance