Hmmm..lots of noise here !!!
M365 registers the phone serial and model / ID in their database when you enroll your phone first time,via the QR code process.
Your phone will not work unless accepts push notifications sent by M365 backend. There is a two ways flowing traffic and authentication between them.
Also...if an end user changes phones, the new device will not be accepted after you transfer the Authenticator app with the clone process !!! User needs to either register the new phone while still has access to older phone OR reset all MFA records and start fresh...
So,i feel its going to be messy for Authenticator app on GOS,if thats what MS wants to achieve.