Create break glass accounts first
Before you write a single policy, create two emergency administrator accounts and exclude them from every Conditional Access policy. A misconfigured policy can lock every normal admin out of the tenant, and these accounts are how you get back in. Give them long, unique passwords, store them somewhere very safe, and monitor them for use.
Alert on any sign in to a break glass account. They should almost never be used, so a login is either a genuine emergency or a warning that something is wrong.
