Default_billing_address_id and default_shipping_address_id should be assigned by fetching the first active bill address and the first active ship address from the customer while assigning a customer to a user created through CIMM.
While assigning a different customer later to the same user, the code should fetch and update that customer's address record to the user.
https://jdac.unilogcorp.com/browse/ECOM-5256