There aren't really any needed best practices here - as our documentation says, it's as simple as turning the status to Off. Turning the provisioning job off will not cause any cascading effects like deleting/disabling users, the provisioning service will just stop. If you're looking to ensure the job does not turn back on, you can revoke the token/credentials being used for provisioning so that even if it were re-enabled by some chance, the job would no longer have any access to perform actions.
How to Disable Auto-provisioning in Azure AD and what are the best Practices of it?
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Need to disable the auto provisioning in Azure AD .. what are the best practices to disable?