How to set userFilter in Azure OOTB Connector to pull cloud Native Accounts?


I have been trying to pull CLoud only account from Azure by applying userFilter as below,

‘entry key=“userFilters” value=“(dirSyncEnabled eq false)”’

This is not working as dirSyncEnabled by defaults to empty/null in MS Azure.
I tried with NE as well, It throws error as not supported Filter Clause in Account Aggregation Task.

I have added below entries as well:
entry key=“supportsAdvancedAccountFilter” value=“true”
entry key=“useMSGraphAPI”>
<valuePreformatted text
<entry key=“msgraph-api-version” value=“v1.0”

Could you please help with correct userFilter to check if dirSyncEnabled eq false OR null ?