On the following remark :
if users are using the same device where MFA is being sent to, they can select "sign in another way" option on the iOS Enter Code screen, and select to call the Phone Number of the device, which does work.
My comment : if you do so, will the default user's authentication method become SMS ?
(this will be the case during a combined registration)
Sms is not a secured way at if we consider that an SMS can be hijacked. This is why if I take the example of my current client, this method will be banned in the future. It should be recommended to use rather a more secured authentication method -> MS Authenticator.
If you take the example of a new employee in a context obliging to use MFA, and not yet having a default authentication method, you will need to ask the user to connect to mysingnins.microsoft.com, configure MS Authenticator using the QR code, then ask him to change the default authentication method to MS Authenticator. Not very user friendly...