Computer Configuration > Administrative Templates > Microsoft Edge
Both
HKLM\Software\Policies\Microsoft\Edge
OBSOLETE: This policy is obsolete and doesn't work after Microsoft Edge 123. This policy was removed in Microsoft Edge 124 and is ignored if set. WebSQL is on by default as of Microsoft Edge version 101, but can be disabled via a Microsoft Edge flag. If you enable this policy, WebSQL cannot be disabled. If you disable or don't configure this policy, WebSQL can be disabled.