Hi
to add to what @Jame Xu-MSFT has said in his answer - if the users are going to exist in the same tenant, then there is no need for migration. You should just need to change the SMTP addresses for the users to the new address.
The additional query from me is around Azure AD Connect. Lets say in your original company (Company A), you were using Azure AD Connect to sync identities and therefore had the UPNs for Company A defined for each user.
You've also mentioned that you have a S2S VPN in place to Company B, and have also added their domain to your existing O365 tenant.You haven't stated how you will be adding their users accounts to your O365 tenant - will you be adding these as Cloud-only or syncing them through your Azure AD Connect.
If its through Azure AD Connect, this is where things can get tricky as Company B may also have their UPNs defined on their AD for their users. So if you wanted to change the UPN for the Company A users, you would be attempting to sync the same UPN from 2 different AD's to a single tenant which may not work.
In short, for the users that need to change email address, you may need to convert them to cloud-only and change their primary SMTP to match the Company B UPN.
Hope this helps,
Thanks
Michael Durkan
- If the reply was helpful please upvote and/or accept as answer as this helps others in the community with similar questions. Thanks!