Arindam_Thokder Thanks for your replies, but I was looking for clarification to the statement that you have written in the article which states "For tenants where the setting is left at “Automatic system-controlled”, as we continue to move the service toward being more secure by default, this setting will be enforced and behave as “Off” (forwarding disabled)"
So I was querying why it is not being enforced as "off" in my environment if I am on "Automatic system-controlled" the article implies that it should be the same as "off".
When you first introduced these changes it did start blocking all those with ForwardingSmtpAddress set, but is happily allowing those configure with forwardingaddress set to forward. My understanding is that both should be blocked.