Hi @Kuronuma ,
Thank you for posting in this community.
I tested against what you said and I had the same situation as you. Indeed, the reverse operation does not create the guest user as before.
My guess is that two users established a connection during the first external sharing resulting in such a situation, due to account privilege issues, it is difficult for us to continue to help you resolve this error through the forum, suggest you create a new service request in M365 admin center as an admin, and more professional will help you.
(Microsoft 365 admin center ->> Support ->> Help & support)
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