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Updated May 06, 2021
Version 2.0
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First you need to move the users out of sync scope for Azure AD Connect. On premises I would use the https://docs.microsoft.com/en-us/powershell/module/addsadministration/move-adobject?view=win10-ps PowerShell Cmdlet.
Once the objects are in a Soft Deleted state in Microsoft Online, you can check this will https://docs.microsoft.com/en-us/powershell/module/msonline/get-msoluser?view=azureadps-1.0 -ReturnDeletedUsers; you can then restore them using, https://docs.microsoft.com/en-us/powershell/module/msonline/restore-msoluser?view=azureadps-1.0. Finally, remove the ImmutableID using https://docs.microsoft.com/en-us/powershell/module/msonline/set-msoluser?view=azureadps-1.0 with the -immutableID:$Null flag.
I hope this will point you in the right direction.