Job Status log:
Out of 2 mailboxes submitted for M365 collection, 2 mailboxes are invalid and 0 mailboxes are unlicensed
ICP log:
SEVERE: Throwable detail: com.microsoft.graph.http.GraphServiceException: Error code: Request_ResourceNotFound
Microsoft recommends matching Primary SMTP and the User Principal Name (UPN) (MS Article). As per the current design, the Primary SMTP address of the user collected during ADSync is taken as a reference while querying Graph API. If those don't match, the query to Graph API fails even if the mailbox is valid and has a license assigned in M365.
The solution for this issue is merged into EDP 10.1.4 and 10.2 releases.