My guess he is asking this because by default the DirSync is mapped to this value instead of the 'C' value in the AD for 'usageLocation' in Office 365.
I would recommend that you change the 'attribute flow' in the MIIS client to use the 'C' value instead .
The 'C' value is the two-letter country code in the AD ; which is otherwise not used in Office 365. I have reported this to MS a few times.
You need the 'usageLocation ' to be populated in order to license a user.