Thank you for posting this is Microsoft Q&A.
Once the user gets deleted from Entra ID, the account can be restored within next 30 days and also there data can be recovered.
However, if the user is permanently deleted from Microsoft Entra, then there is no way you can restore the user back.
As per below document you cannot restore permanently deleted users.
Please take a look here. Maybe it's possible to access OneDrive without recovering the permanently delete user: Restore a deleted OneDrive
Let me know if you have any further questions.
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