Hello @Marc Schmengler ,
Thank you for reaching out Microsoft Q&A.
I Understand you are neither able to create a tenant or delete the tenant.
If you have an active or canceled Azure subscription associated with your Microsoft Entra tenant, you can't delete the tenant. After you cancel, billing is stopped immediately. After you cancel a subscription, your billing stops immediately.
You can't delete an organization in Microsoft Entra ID until it passes several checks. These checks reduce the risk that deleting a Microsoft Entra organization negatively affects user access, such as the ability to sign in to Microsoft 365 or access resources in Azure.
Check the following conditions:
- You paid all outstanding invoices and amounts due or overdue.
- No users are in the Microsoft Entra tenant, except one Global Administrator responsible for organization deletion. You must delete any other users before you can delete the organization. If users are synchronized from on-premises, turn off the sync first. You must delete the users in the cloud organization by using the Microsoft Entra admin center or Azure PowerShell cmdlets.
- No applications are in the organization. You must remove any applications before you can delete the organization.
- No multifactor authentication providers are linked to the organization.
- No subscriptions for any Microsoft Online Services offerings (such as Azure, Microsoft 365, or Microsoft Entra ID P1 or P2) are associated with the organization.
Follow the document after checking the above mention points to delete the tenant: https://learn.microsoft.com/en-us/entra/identity/users/directory-delete-howto#delete-the-organization
Coming to Creation of tenant If you're unable to create a Microsoft Entra ID or Azure AD B2C tenant, review your user settings page to ensure that tenant creation isn't switched off. If it is not enabled you must be assigned at least the Tenant Creator role.
For additional information follow the documents: Creation of Tenant , Deletion of Tenant
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