MicrosoftAlexSemi : when you say "This concept clashes with real-world challenges like slow internet connections, unreliable user handling, and the need for devices to arrive pre-provisioned and ready for immediate use, underscoring the crucial role of pre-provisioning." : to share our experience in our global company (>100 enrollments every day), we manage to do that and every employee is now provisioning their own laptop since 2021 (no Windows Autopilot for pre-provisioned deployment). We are sometimes still fighting against going back to legacy approaches, because it means we shift back the "IT efforts" to IT support teams, and not to the user. Look, a user can install a private PC himself and all his apps are generally provisioned after he reaches the desktop. A user can also enroll his mobile phone...and the apps come after reaching the main screen. Why can your employees not shift to this enroll-then-wait mindset? Just because they are used to have a premium no-brain service?
I am paid in my company to reduce IT costs, not to deliver a service that needs permanent medium-skilled IT guys in every office, to perform enrollments on behalf of each user, especially in a world where fresh employees are getting first experience with MFA, in corp environments. Moving to such self-service approach, means these low-value device preparation tasks are gone forever, and amount of IT people in your team will most likely reduce. You CIO will promote you, because you lowered the IT operational costs and broke dependencies (no need to book a slot with the IT support, no need to travel to the office,...) 
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As for slow internet connections, I remember in my company to have this endless discussion with MacOS platform and MS nearest MDM competitor product...back in 2015, when people had to download 4GB over the internet to do a MacOS recovery reset, and reenroll and download another 4GB from the MDM to get all the apps : maybe 2 complains over 5 years, because I always said "it is what it is, it is like this since the beginning, and no it will not change in future". FTTH/public Wifi/4G/5G hotspots, are standard nowadays.
I hope "The ability to associate a device with a tenant' is the ability to move devices between tenants, without using a CSV 4K hashes. It is especially useful for mergers&acquisitions, where it is almost guaranteed there will be logistical chaos between the 2 tenants, in case you have really no choice than to re-use devices from the acquired company (we do not go that path, too risky).
'Windows corporate device identifier feature' : I could be totally wrong, but a drawback of using this technique, is that it does not go thru the Autopilot DDS mechanism, so hostname automatic renaming seems not possible (feature of autopilot template), no way to skip the OOBE questions, and no corporate logo at the OOBE enrollment page. So one cannot say that it is the equivalent of Autopilot yet 
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