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Other than that just delete the game from steam and reinstall.
OR . . . create other Steam account and buy the game again, then you have a new zero-ed stats.
If he dont ever come back online it may solve for "offline" but the moment he come online I think the game would download the server stats and his offline stats would be overwritten.
I dont know how to reset it to default neither know if possible either.
if you thinking to delete the documents folder, i would suggest to rename it (adding a "backup", or "OLD" in the name) or move it to another place.
this way you can later restore car setups, replays, results and times, custom car and drivers skins, ghosts, profile settings etc from the old folder if you want.
most settings that you might want to reset for troubleshooting (ie graphics, sound, controls, menu settings, cameras, HUD, everything you can change in game menus) are in the "config" folder. all other folders have usefull things like those i mentioned above that you might want to keep if you just want to revert the settings to default.
and, as others said, you cant "reset" your ratings, these are in the steam cloud, but you can reset to default all other stuff quite easy.
https://www.youtube.com/watch?v=1ILimDiHEZE
Dont care about your SA, just drive and do your own race, your SA will eventually rise (and SA mean absolutely nothing too).
I knoww how to deal with it but most people dont (and even those that know how to deal with "too early brakers" may get taken by surprise in a way they can not avoid the hit).