Microsoft has replaced the controls which disabled document insights in Delve with new Graph-based settings. However, you might still have a bunch of users with the Delve settings who need to migrate to the Graph settings. In this article, we explore how the settings work and how to query the Graph to find the set of users who disabled the setting in Delve. We can then use PowerShell to add those accounts to the group of disabled insights users for the Graph-based settings.
https://office365itpros.com/2021/09/03/find-delve-accounts-with-disabled-document-insights/
