Oh wow, I've never seen this happen - I'll try to help, but keep in mind that I'm not an expert either 😁
First when it some to files being locked. Files can be locked, even when you're the owner. My best guess (since i never lock my files) is that locked files can have a secondary protection against deleting by accident maybe? Anyhoo - I assume you already checked if these files were locked.
There is a way (even though it may not be the fastest way) to find locked files on your disk.
Execute this in the root of your disk (eg. /Volumes/MyDisk):
~ $ ls -lRO | grep uchg
-rw-r--r--@ 1 hans staff uchg 1204 Feb 21 10:29 some_locked_file.txt
This should recursively (R) list all files in long format (l - lowercase L), including file flags (0 - zero), and pipe them through grep to catch all lines with "uchg" in it (locked files).
Could be that something else is keeping a file open, a different kind of locked I suppose. You can see all open files with "lsof", which I suppose you can also throw through grep. Eg:
lsof | grep "/Volumes/MyDisk"
If it remains blank, then no files on your disk are locked.
I suppose the ultimate "unmount" is by shutting down your Mac - or are you getting a message that something is preventing it from shutting down?