Hi @create share ,
Based on my knowledge, if we deleted or disabled the mailboxes in Exchange 2013, all Exchange attributes are removed from the associated user account in Active Directory. So senders will receive the DNR when they send an email to these deleted or disabled account.
In the screenshot below, I first disabled user2's mailbox, then tried to send an email to user2 and received the NDR.
If you want to let other users know that these mailboxes have been disabled or deleted and don’t send email to these mailboxes, you could create a distribution group and transport rule as Andy said. After the external senders sends an email to the distribution group member, they will receive a DNR with a clear explanation
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