This is my analysis of what might have happened.
The tenant already has a Group of guest users created sometime in the past. I can not determine if those users were also present in Entra, I am guessing they weren't.
My suspicion is that Microsoft has since changed how to construct the names of the guest users. Instead of just using an [uuid] they are now named [Guest_uuid] (see below).
A user within the tenant creates a new Group of guest users (for Christmas cards for example) and it doesn't work (I'm not sure what the exact errors were my client experienced). This new Group creates new [Guest_uuid] users in Entra and after sync also in EXO. EXO now contains duplicated entries for the same guest users, one with an [uuid] name and one with a [Guest_uuid] name.
The user now deletes the Group.
The group members are now moved to Deleted Users in Entra and a sync to EXO is started.
This synchronization with EXO fails because trying to delete an entry causes a conflict due to there being duplicate entries.
The end result is a list of group members with duplicate entries in EXO. Trying to email them fails because EXO doesn't know which of them to choose. Trying to delete them in the admin console or using Powershell doesn't work either.
Deleting the Deleted Users in Entra doesn't help because the sync to EXO doesn't work then either.
Only Microsoft can now delete these guest users in EXO.
This, for instance, was one of the duplicated Guest users in EXO of my client:
Get-MailUser -Identity "<guest user>" | Select-Object Name, Guid
Name Guid
---- ----
Guest_537a867e5c26401294e0eb7dc6d5f884 624ed1d4-f653-4394-8ee7-3bd2a40f6703
537a867e-5c26-4012-94e0-eb7dc6d5f884 1cf13840-e6f9-46e0-aaf1-d3c48b50dfab
Ernst Mulder