MSOnline Powershell provides access to a property on MsolUser objects to determine whether O365 thinks the user currently has a mailbox without a license (where one is needed).
Get-MsolUser -UserPrincipalName a@b.com | ConvertTo-Json
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"LicenseReconciliationNeeded": true,
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A description of this property can be found here: https://protect-eu.mimecast.com/s/PqjfCWnpxT678jyt6e1nv?domain=docs.microsoft.com
MSGraph doesn't appear to provide an equivalent property on the user object.
This property is particularly useful (for me, anyway) where you have shared mailboxes not requiring a license. Sometimes, following migration LicenseReconciliationNeeded is set to $true and we need to assign & then remove a license to clear the flag so that the mailbox isn't removed after 30 days.
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