Let's assume the following configuration:
The question is whether there is any configuration in SiteMinder which will allow multiple partnerships using the same IdP
All releases up to 12.8.08
This is a known SiteMinder Federation design and is documented in the technical documentation for release 12.8.
This is a limitation by design in SiteMinder. There must be a unique mapping between IdP and SP, so reusing an IdP is not possible within the current design
In the example case the easiest solution would be creating 3 separate Azure domains, then each will have its own unique entity ID string.
The situation may change in future releases and Service Packs of SiteMinder, so please make sure to check the documentation