Understanding conditional access, MFA and security defaults
In today's environments that often expand beyond an organization's network into the cloud, controlling access while still enabling users to access their resources becomes more complicated.
An additional complication is the fact that different users may have other requirements. For example, a system's administrators most definitely need the most secure access policies in place. In contrast, an account that will always have more limited access anyway may not need quite as stringent measures because they won't be accessing (or be granted access to) particularly risky systems should they be compromised.
Another example is where a user is signing in from—if a user is on the corporate network, you already have physical boundaries in place; therefore, you don't need to be as concerned as a user accessing from a public network.
You could argue that you should always take the most secure baseline...