Thank you for posting this in Microsoft Q&A.
I understand your concern regarding P1/P2 licenses for emergency break-glass accounts.
Assigning P1/P2 licenses to emergency access accounts in Microsoft Entra ID (formerly Azure AD) is not necessary. These accounts are highly privileged and reserved for critical situations when normal administrative accounts are unavailable. P1/P2 licenses provide additional features and capabilities that are more beneficial for regular users or administrators who require advanced functionalities on a daily basis.
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