Offline detection for Z2M devices with last_seen

We are on the same page here. Added both:

advanced:
  last_seen: ISO_8601_local
device_options:
  homeassistant:
    last_seen:
      enabled_by_default: true

And there are no attributes or entities present.
Controary to this issue i cannot find any “last_seen” value in states. How about You ?