They will be untouched after you turn off the directory synchronization. From what I can see the only ones that don't have data are:
- On-premises last sync date time
- On-premises provisioning errors
- On-premises security identifier
- On-premises users principal name
Fields that have data in Azure AD/Entra (after Azure AD Connect has been turned off):
- On-premises sync enabled (set to No)
- On-premises distinguished name
- On-premises immutable ID
- on-premises SAM account name
- On-premises domain name
This is most likely a feature of if you turn Azure AD Connect back on. Additionally, I would recommend that you do not clear the immutableID unless needed. If you do this you will not be able to restore Azure AD Connect with your users on-prem.
I recently did this on a somewhat large tenant, and everything went well.
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