For device-only PKCS authentication, the certificate needs to identify/authenticate the device (computer account), not a user. If the certificate contains a user UPN such as ******@domain.com, certificate mapping can resolve that identity to the user account. A system expecting machine/device authentication will be operating in the wrong security context and will reject the certificate.
So, if your question is “Can I put a user UPN in a PKCS device certificate and use that certificate for device-only authentication?” then the answer is no. The UPN would identify the user - device-only authentication needs an identity that maps to the computer/device account.
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hth
Marcin