1. Microsoft Learn. "Configure SIP Gateway." Microsoft Teams Documentation.
Section: Enable SIP Gateway: "In the left navigation
go to Voice > Calling policies. Select a policy or create a new one. ... turn on SIP devices can be used for calls." This supports the first part of the correct answer.
Section: Configure the provisioning server URL: "You can set the provisioning server URL on the device's configuration screen or by using the device's web administration page. ... Use one of the following SIP Gateway provisioning server URLs depending on the location of your device: EMEA: http://emea.sip.skype.com..." This supports the second part of the correct answer.
2. Microsoft Learn. "Plan for SIP Gateway." Microsoft Teams Documentation.
Section: Onboarding and provisioning: "SIP Gateway supports provisioning SIP devices from the Teams admin center. ... For bulk provisioning
you can upload the MAC addresses of the SIP devices that you want to provision." This process is initiated after the device is configured with the provisioning URL to contact the service. The document does not mention using configuration profiles or LLDP for this purpose.