A Microsoft app for iOS and Android devices that enables authentication with two-factor verification, phone sign-in, and code generation
You could - as long as the number of users is small (this is not scalable)...
Build a rule that says: “If a sign-in comes from this specific user, block it unless the Device ID matches their actual hardware.”
Navigate to the Microsoft Entra Admin Center and go to Protection > Conditional Access > Policies > New Policy.
Under Users, select the specific targeted users. Under Target Resources, select All Cloud Apps.
Under Conditions > Filter for devices, set Configure to Yes and select Exclude filtered devices from policy. Create a rule using device.deviceId In ['device-id-1', 'device-id-2']. You can obtain the exact hardware Device IDs from the Devices section in Microsoft Entra ID.
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hth
Marcin