Hi @Anton Gorlin - there are two distinct things to track here, things that the SCIM spec says are optional/required, and things that Azure AD says are optional/required to integrate with us via SCIM. For example, while the SCIM spec says that filtering is optional, Azure AD requires filtering for certain attributes (i.e.: userName on users, displayName on groups) as that is the mechanism used to match objects between AAD and the SCIM app's directory.
You've already identified the right resources, for the most part - in https://learn.microsoft.com/en-us/azure/active-directory/app-provisioning/use-scim-to-provision-users-and-groups, the section "SCIM Protocol Requests and Responses" covers most/all of the requests that will be used. I'd treat that as the minimum requirements. I'd also recommend looking at our new SCIM Validator tool, which can help you to confirm proper implementation once you've got the SCIM endpoint up and running. See: https://learn.microsoft.com/en-us/azure/active-directory/app-provisioning/scim-validator-tutorial