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AAD Connect and SIP Address synchronization
If the sip address is synchronized with an authoritative source (using: msRTCSIP-PrimaryUserAddress) then this address will be used. If there is no authoritative source for the sip address, then the SIP address will be generated on a basis of the userPrincipalName. If the userPrincipalName is the same as the sip-proxyAddress then this might suggest as the sip-proxyAddress is used, but this is not the case.