Hi @Antonio ,
the two mailboxes were apparently linked to MS Bookings and that caused the issue.
We were advised to create them again through exchange.
Great to know that you've already thought of a solution and really appreciate it for your sharing!
By the way, since the Microsoft Q&A community has a policy that "The question author cannot accept their own answer. They can only accept answers by others.". and according to the scenario introduced here: Answering your own questions on Microsoft Q&A, I would make a brief summary of this thread:
[MAILBOXES NOT FOUNDED]
Issue Symptom:
from the exchange admin panel I can't see the mailboxes belonging to 2 users provided with an active 365 business basic licence.
The same two are shown regularly in the Microsoft 365 admin panel.
Root cause:
the two mailboxes were apparently linked to MS Bookings and that caused the issue.
We were advised to create them again through exchange.
You could click the "Accept Answer" button for this summary to close this thread, and this can make it easier for other community member's to see the useful information when reading this thread. Thanks!