Computer Configuration > Administrative Templates > Microsoft Edge
Both
HKLM\Software\Policies\Microsoft\Edge
OBSOLETE: This policy is obsolete and doesn't work after Microsoft Edge 100. This policy is obsolete because it was intended to be a short-term mechanism to give enterprises more time to update their web content when it's found to be incompatible with the change to disable WebSQL in third-party contexts. It doesn't work in Microsoft Edge after version 100. WebSQL in third-party contexts (for example, cross-site iframes) is off by default as of Microsoft Edge version 97 and was fully removed in version 101. If you enable this policy, WebSQL in third-party contexts will be re-enabled. If you disable this policy or don't configure it, WebSQL in third-party contexts will stay off.