Best approach to detect multiple user accounts signing in from the same physical device

Hi Everyone,

Working on environment: D365 Finance & Operations (cloud).

Goal:
I need to detect when more than one Dynamics user account is being used
from the same physical device, and ideally count how many distinct users
are active on that device. The business reason is this is not permissible to login with more than one account in the same device.

For example:
User X has device D1, User Y has device D2.
User X logged in with his account using Device D2 (which is user's Y device).

I want to know if this happened, cause it's not permissible behavior in the organization. 

For more illustration some users have blank devices id when I see Microsoft Entra.

Or if I could find out when a user logs in and integrate it with D365 F&O to store the device the user logged into in a custom log table or anything that tells me that this user account is opened on more than one device or this device has more than one logged-in user account.

.