Hi @MarkusOE
Can managers directly send mails to your internal users(without reselecting his exchange online email account?). Does the issue occured when the mails are created by delegates?
According to your information above, you are in a hybrid environment and you have migrated the users from on-prem to cloud. Have you tried changing to chched mode or using OWA to verify the result again? And I want to confirm how did you migrate your users to O365 from your on-prem server?
You may check if legacyExchangeDN are correct in O365. Please check the related links here:
The Attribute, the Myth, the legacyExchangeDN
IMCEAEX non-delivery report when you send email messages to an internal user in Office 365
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