@Rocky Mondal , Thank for posting in Q&A. Based on my research, I didn't find we can configure MAC address binding policy in Intune. You can feedback to uservoice to see if we can have one in the future:
https://feedbackportal.microsoft.com/feedback/forum/ef1d6d38-fd1b-ec11-b6e7-0022481f8472
To restrict which users can logon into a Windows 10 device, maybe we can try the OMA-URI: "./Device/Vendor/MSFT/Policy/Config/UserRights/AllowLocalLogOn". Here is a link with the details steps for the reference:"
https://www.inthecloud247.com/restrict-which-users-can-logon-into-a-windows-10-device-with-microsoft-intune/
Note: Non-Microsoft link, just for the reference.
Hope it can help.
If the answer is helpful, please click "Accept Answer" and kindly upvote it. If you have extra questions about this answer, please click "Comment".
Note: Please follow the steps in our documentation to enable e-mail notifications if you want to receive the related email notification for this thread.