Can PowerShell return the list of devices that have been sync'd across from Apple Business Manager (formerly DEP)? These do not appear within Get-IntuneManagedDevice (which makes sense as they are not yet managed).
The list of VPP devices is found manually within Intune > Devices > Enroll devices > Enrollment program tokens > [token name] > Devices.
We are particularly interested in devices that either do not have a profile assigned or have not yet been turned on / registered (Date Contacted = None). We can filter on this is we can return the full list.