Hello Carlos,
I would like to provide my findings on this,
Creating a dynamic group in Microsoft Entra ID that includes all users who have a manager using this rule user.manager -eq "notnull.
I tested with multiple rules and Whenever I am using the user.manager the rule fails-:
I tested on different attribute, and it worked user.objectId -ne null
May be (user.manager) it's a limitation because in the Document also its not stating the manger can be used directly, there are many limitations in Dynamic group maybe it is one of them.
As a workaround you can follow this -:
You can use the "direct reports" rule to include users to Dynamic group. This will add all the users who has manager attribute populate but you need to add managers id as well in the syntax.
Syntax-:Direct Reports for "{objectID_of_manager}"
Example-:Direct Reports for "{fd2b4a65-bd2c-4585-9224-e7a42d0dxxxx}"