Good question Wez, It is generally recommended to associate resource groups with an Azure subscription for effective resource management and governance. However, there may be situations where it is not necessary to do so, such as creating temporary or experimental environments or managing shared services or applications used by multiple subscriptions. Nevertheless, not associating a resource group with a subscription can create management and governance challenges, such as difficulty in tracking costs, monitoring resource usage, managing permissions, and applying policies consistently across different resources. Let me know if this clears your doubt