Hello @Pöhn Sebastian
Thank you for reaching out to us!
Azure Lighthouse delegations are persisted after tenant switch and policy enforcement are not applicable as the resources are already provisioned.
If the tenant switch is happening to one of the delegated tenant, the Azure Lighthouse resources targeting to that tenant gets cleaned up. As these resources are not applicable any more as the home tenant of the subscription is also same as managing tenant configured in these resources.
Hope this helps.
------------------------------------------------------------------------------------------------------------------------------
Please do not forget to "Accept the answer" and "Up-Vote" wherever the information provided helps you to help others in the community.