Hi @Vinc Mouss
1) A Domain by definition is:
An Active Directory domain is a collection of objects within a Microsoft Active Directory network. An object can be a single user or a group or it can be a hardware component, such as a computer or printer. Each domain holds a database containing object identity information.
2) The CN is:
In Active Directory the acronym "cn" only stands for "Common Name". But there is a canonicalName attribute in Active Directory, which is different from the CNAME in DNS.
Example 2 would be correct if you are using OU and not "or". If a user is located under kira.net (domain) > Users (OU) then their Distinguished Name (DN) would be:
CN=Patrick,OU=Users,DC=Kira,DC=net
3) You can have it all under the same domain (kira.net). You can separate this by having different OUs (Organizational Units) for the locations:
kira.net (domain) > Users (OU) > Paris (OU)
AND
kira.net (domain) > Users (OU) > New York (OU)
Note: OUs are not used in Azure AD (AAD/365/Cloud), so when you are architecting your environment be aware of this if you will be using Microsoft Azure (Cloud).
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If this is helpful please accept answer.