If understand correctly that you would like to know about the Microsoft Entra ID Governance licensing related quires, please do correct me if this is not the case by responding in the comments section
let's go to your question one by one.
- you would like to know If only person who configures Access Review's needs "Microsoft Entra id governance" license assigned in order to enable feature "Inactive Users reviews
The person who configuring the Access Reviews must have the Microsoft Entra ID P2 or Microsoft Entra ID Governance license assigned to enable and manage the “Inactive Users reviews” feature. This license is required to utilize the feature that identifies and reviews accounts that have not been active within a specified period. This point is mentioned in the same document under Prerequisites which has shown in highlighted part Creating a review on inactive users, or with user-to-group affiliation recommendations, requires a Microsoft Entra ID Governance license.
- Do reviewers/group owners also need to be assigned with "Microsoft Entra id governance" license?
To answer your question, reviewers and group owners who manage user and guest user access with access reviews do need to be assigned Microsoft Entra ID P2 or Microsoft Entra ID Governance license to perform certain tasks.
Reference: https://learn.microsoft.com/en-us/entra/id-governance/manage-access-review
Prerequisites for reviewing access - Would the feature "Inactive Users reviews" be disabled if "Microsoft Entra id governance" trial gets expired?
If a Microsoft Entra ID P2, Microsoft Entra ID Governance, or trial license expires Any ongoing access reviews configuration settings are removed and features like “Inactive Users reviews” would be removed.
Reference: Microsoft Entra licensing
Microsoft Entra ID Governance licensing fundamentals
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Akhilesh.
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