Is it possible that the external users who did not get the option to create a new Microsoft account received the invitation on their Microsoft accounts/IDs already?
The option to create a new Microsoft account depends on the account from which the user has accepted the invitation. If an external user receives an invitation while on a Microsoft account, such as Outlook, Hotmail, or Live.com, the user will not get the option to create a new account because the user is already accepting the invitation from a Microsoft account.
One option would be to directly send them the link to create the account. https://account.microsoft.com/account?lang=en-hk