True low-level formatting (creating sector headers, tracks, etc.) is no longer performed on modern USB flash drives or SSDs. That process is done at the factory. Today, "USB low-level format" generally refers to factory resetting, zero-filling, or removing partition tables to revive dead or corrupted drives.
While true low-level formatting (LLF) is a process performed at the factory, modern software-based LLF tools provide a way to "re-initialize" your drive, clearing out stubborn partitions and zeroing out every sector. What is USB Low-Level Formatting? usb lowlevel format