@Conrad, Steve Apologies for the delay in resolving this and thank you for posting your solution so that others experiencing the same thing can easily reference this! Since the Microsoft Q&A community has a policy that "The question author cannot accept their own answer. They can only accept answers by others ", I'll repost your steps which you shared in case you'd like to "Accept " the answer.
Issue: Logs ingestion API implementation no data is being ingested in Sentinel from the 3rd party Rest client. I enabled the DCR logs today the message being returned is 'Could not validate token because: InvalidAudience'.
Resolution: @Conrad, Steve worked with our support team on this case - 2410040040004608
after further analysis it was not App Registration nor DCR or DCE configuration it was due to Sentinel wasn't happy when the payload included the fields that contained __headers. Once they cleaned up invalid fields the data started ingesting in Sentinel's SecurityEvent Tables and the DCR errors stopped.
If you have any other questions or are still running into more issues, please let me know. Thank you again for your time and patience throughout this issue.
Please remember to "Accept Answer" if any answer/reply helped, so that others in the community facing similar issues can easily find the solution.