Hi @LM-5132
Thanks for reaching out to Microsoft Q&A
For Entra ID, UPN change does not affect anything related to the user sign in. It might bring some impact on applications that rely on UPN though, the link below has more information about UPN changes and warnings about it:
Unfortunately, there's no way to avoid a user to try to sign in with Entra ID integrated application with a valid and existent user account. If you suspect that the account is already compromised, perhaps you should consider deleting it and creating a new one, but renaming the account is a feasible workaround too.
Thanks,
Fabio