I learned from the developer of the OneCalendar App that communication with Outlook.com and Office 365 is done via the Graph Rest API protocol. This protocol - according to him - does not seem to be supported by Office 2021 Oultook and New Outlook. This would imply, that New Outlook and Office Outlook cannot communicate with Office 365 via Graph Rest API and consequently cannot synchronize.
My question remains how W10 Mail does connect with Office 365, which - until now - could not be answered by MS Support
According to the OneCalendar Team, it should be possible for New Outlook and Office 2021 Outlook to sync with Outlook.com. However, even that failed with previous instructions MS Support provided.
If the above is correct, it is waiting for New Outlook to be adapted to synchronize via the GR API protocol. As a temporary solution I will continue trying to find a way to sync New Outlook with Outlook.com.
In the meantime I will be unsing the W10 OneCalendar App that synchronizes fine with the Android app on my smarph