Hi @AhDSuper ,
It sounds likely that the first user was not permanently deleted. After you delete a user, the account remains in a suspended state for 30 days. During that 30-day window, the user account can be restored, along with all its properties. After that 30-day window passes, the permanent deletion process is automatically started and can't be stopped.
If a new account is created using the same UPN, the new account will be assigned a new ID value. If the user account is permanently deleted and not just suspended, the user account's properties cannot be restored. But the user account can be restored within 30 days of deletion, so it sounds likely that the account is not fully gone. You can permanently delete the user following the steps in this article: https://learn.microsoft.com/en-us/entra/fundamentals/users-restore
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