@FNU LNU,Thank you for posting in Microsoft Q&A forum.
According to your description, I know that you want to confirm whether Microsoft Intune Plan 1 Device is needed to enroll devices without user assigned.
Based on my researching, I found that Microsoft Intune Plan 1 Device is licensed per device and is designed for organizations that need to manage and secure company-owned devices that aren’t affiliated with specific users.
And Microsoft Intune device licenses are applicable when a device is enrolled through any of the following methods:
- Windows Autopilot Self-Deploying mode
- Apple Device Enrollment Program without user affinity
- Apple School Manager without user affinity
- Apple Configurator without user affinity
- Android Enterprise dedicated
- Using a device enrollment manager account
https://learn.microsoft.com/en-us/mem/intune/fundamentals/licenses#device-only-licenses
Hope the above information can help.
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