The concept of business unit is brought into sharp focus by the fact that Dual Write for Dynamics Finance and Operations (and I believe soon Business Central as well) brings the concept of multiple legal entities into the Customer Engagement applications using new entities which are similar (but not identical) to a Business Unit https://docs.microsoft.com/en-us/business-applications-release-notes/april19/cdm-data-integration/dual-write-link-common-data-service-apps Previously Business unit was really an administrative boundary - with the prospect of multiple legal entities being linked to a CDS instance it morphs into a harder legal boundary.

The point being that if I have one instance of CDS and the concept of multiple legal entities represented in it (customer’s belong to a legal entity) I need that same concept inside Omni Channel. Users (at both agent and supervisor level) should only see queues, agents and conversations that belong to their “business unit”. It should not be possible for agent A who works for legal entity X to transfer a conversation (or indeed see in the agents list) to agent B who works for legal entity Y. The same is true for queues. It should not be possible for agent A who works in legal entity X to transfer (or indeed see in the queue list) a queue related to items for legal entity Y.

That also obviously raises the issue of multiple workstreams / default queues – one for each related legal entity / “business unit”.

Obviously you could have some users which work on cases for more than one legal entity and also you could have queues that are “owned” by more than one legal entity so there is some complexity to think through.