What is the ruling on praying Tahiyat Al-Masjid upon entering the mosque to perform Jumu'ah prayer during the first Adhan?

It is recommended for one who enters the mosque at the time of the first call to prayer (adhan) to respond to the muezzin, and then pray the "Tahiyat al-Masjid" (greeting of the mosque) prayer, in order to combine both Sunnahs, as mentioned by Ibn Qudamah. However, if one enters the mosque at the time of the second call to prayer on Friday, they should immediately begin the Tahiyat al-Masjid prayer and not follow the muezzin, so that they can dedicate themselves to listening to the sermon. This is because listening to the sermon is obligatory, while responding to the muezzin is Sunnah, and a Sunnah does not supersede an obligation.