M365 Exceptions lists - Firewall not identifiable

It is not identifiable where to apply wich list to the Firewalls. What KB is used for UTM and what KB is used for XG / XGS? Can you please explain? 

Links to them here:
https://support.sophos.com/support/s/article/KBA-000006163?language=en_US

and

https://support.sophos.com/support/s/article/KBA-000009006?language=en_US

Thanks a lot!