Usually, when I deploy Microsoft Authenticator + Entra ID for VPN authentication, I also perform verification via Local AD, because our customers have a license that, when creating a user in Azure, it is replicated in Local AD and vice-versa. But when this scenario does not occur, it is complicated... The Access Role rules never match. I know there is a solution for this, which is to create empty groups with EXT_*, but honestly I have never tested it.
That said, when authentication is done via Entra ID, Check Point does not receive the username, but rather the UPN (userPrincipalName), which is user@domain.com, but this also depends on how the Enterprise Application was configured, and how the user will be identified in the metadata.
I have a test environment where we can test some configurations, including ipassignment.conf. In my tests, even using common authentication by username and password, I was only able to make it work by defining the DN (Distinguished Name) of the users in the ipassignment.conf file.