I work in Education and we have a similar issue with Intune licensing that we once had with M365 Apps licensing. M365 Apps solved that issue by offering free device licenses to EES/Campus licensed organisations. These device licenses make the Apps licensed to the device itself and not an individual user.
We have an issue, which admittedly will be relatively rare elsewhere, where we still have a few thousand users who are not yet on Active Directory. Their computers are joined to the domain but they do not use AD accounts of any kind. Therefore, we have circumstances where a licensed user may not logon to these computers. Without that, they never enrol in Intune. This is a significant compromise to our management as we are trying to focus on Intune as being the primary managing system. Our security configuration depends on Intune. Intune being tied to a licensed user is a real Achilles' Heel in this scenario. We could do with device licensing like that available for M365 Apps, so that we can manage all of our devices without requiring an AD logon to occur. Why has this been dealt with for M365 Apps but not Intune? Perhaps their implementation could be used as a template.
We have around 120 schools to look after and only a small IT team looking after them. We had hoped that each device would be logged onto at least once by the IT team but with the pandemic and other circumstances, that hasn't happened.
We do intend to solve the lack of AD accounts but that project has been having some implementation difficulties that have led to delay after delay.
I doubt we're the only Education customer that would really benefit from the ability to license Intune on a device basis to negate the requirement for a licensed user. The ESS/Campus model does not count devices and thus it shouldn't be a threat to Microsoft's profits.