Private/ConvertTo-MMImmutableID.ps1

function ConvertTo-MMImmutableID {
    [CmdletBinding()]
    [OutputType([string])]
    param(
        [string]$Guid,
        [string]$User
    )

    If ($User) {
        #$userUPN = "rl8-test3@contoso.weygroup.ch"
        #$guid = [guid]((Get-ADUser -LdapFilter "(userPrincipalName=$userUPN)").objectGuid)
    }

    # https://www.easy365manager.com/how-to-convert-immutableid-to-objectguid-and-back/
    #$Guid = "d43358bc-7b22-495e-9f83-a5f93bbae2a1"

    #$immutableId = [System.Convert]::ToBase64String($guid.ToByteArray())
    $immutableId = [Convert]::ToBase64String([guid]::New($guid).ToByteArray())

    return $immutableId
}