Trying to crate a "Resource Account" for a Teams CQ and/or AA, and came across an issue where via both TAC and Power Shell it would fail.
TAC
Power Shell
I had seen this before when the Teams/Skype Online was a Hybrid environment, but in this case the deployment has no on-premises Skype environment.
The Fix
Turns out DNS is the issue, even when in a cloud only environment the Skype DNS entries are required.