Not sure I understand the question here, are you asking whether Guest users can have a mailbox in the resource tenant? If so, the answer is yes, however this is not a supported scenario. It requires you to "convert" the userType to Member first, then you can assign a license: https://www.michev.info/Blog/Post/2256/some-new-interesting-experiences-with-guest-users-in-office-365
Again, this is not really supported, as Exchange Online has no support for B2B. So while you can technically provision the mailbox, the user will not be able to access it. Well he can, if you reset his password in the resource tenant and login directly (another unsupported scenario). But you can still grant permissions on the mailbox and have someone else access it.
And yes, it matters where you authenticate from. The supported scenario for a B2B user, even one with userType set to member, is to authenticate against their own AAD (you will notice that the user still has "ExternalAzureAD" value under Identities in the Azure portal). While you can technically override this by creating/resetting a password in the resource tenant, this is not supported.
This article goes over the various types of B2B users and their properties: https://learn.microsoft.com/en-us/azure/active-directory/external-identities/user-properties