According to Microsoft Graph docs of the User object here, some of its properties are not stored in Microsoft Entra ID but in SharePoint Online. These properties aren’t supported as part of change tracking. Therefore, a change to any of these properties doesn’t result in an object showing up in the delta query response.

During testing we also verified that changes in these properties are not returned via the change notifications mechanism.

Is there any exhaustive list of such properties? Here is the full list of User Properties

Also, what is the designated way to learn for changes in these properties without polling of each specific user?

Thank you in advance,
Manos