Hi GFC Consulting,
Thank you for querying in this forum.
From your description, it seems that you are using @mention in SharePoint list, and you found guest user can see all internal and external users in the organization under @mention user auto-complete list. However, internal users cannot see guest user.
May I know if my understanding is right? If so, we have also tested it on our side and we added some external users as guest users, then we use internal accounts and use @mention function in comment, we cannot find or pick guest user under the drop down box, it cannot find any results, as shown below:
However, when we go to this SharePoint site with guest user account, we can find all external users here, as shown below:
If the scenario above is consistent with yours, it seems that we can reproduce the same situation. We have also searched a lot and we may not find any official article mentioned it.
Given this situation, we do understand the inconvenience caused apologize for it. This situation may need to be checked from background. The best way to troubleshoot the issue is to report the situation to the related Team. We’d suggest you contact your office 365 administrator to go to Office 365 Admin Center-> Support-> New Service Request, the support engineers there have the correct escalation channel and this is the most efficient way to report such issue for Office 365 Online Services. You can refer to this article to check the way how to raise a ticket. Ways to contact support for business products - Admin Help.
If the scenario above is not consistent with yours, you can also post back and point that.
Your understanding and patience will be highly appreciated. I hope that you have a safe and a happy new year.
Best Regards,
Sukie