This script will create a report containing OD4B sites and the value of the AadObjectId stored in SharePoint and Azure Active Directory. This data can be used to help detect PUID mismatches of OD4B site owners.

Get-OneDriveForBusinessSiteOwnerObjectId.ps1

#Requires -Module PnP.PowerShell

function Get-OneDriveForBusinessSiteOwnerObjectId
{
    [CmdletBinding()]
    param
    (
        # OneDrive Site Url
        [Parameter(Mandatory=$false)]
        [string]
        $Identity,

        # AAD App Principal Client/Application Id
        [Parameter(Mandatory=$true)]
        [string]
        $ClientId,

        # SharePoint Tenant Name (contoso)
        [Parameter(Mandatory=$true)]
        [string]
        $Tenant,

        # AAD App Principal Client/Application certificate thumbprint
        [Parameter(Mandatory=$true)]
        [string]
        $Thumbprint
    )
    
    begin 
    {
        $Tenant = $Tenant -replace ".onmicrosoft.com", ""

        if( $PSBoundParameters.ContainsKey("Identity") )
        {
            $urls = @($Identity)
        }
        else 
        {
            Write-Verbose "$(Get-Date) - Querying tenant for all OD4B URLs"

            $connection = Connect-PnPOnline -Url "https://$Tenant-admin.sharepoint.com" -ClientId $ClientId -Thumbprint $Thumbprint -Tenant "$Tenant.onmicrosoft.com" -ReturnConnection -Verbose:$false

            $sites = Get-PnPTenantSite -IncludeOneDriveSites -Connection $connection | Where-Object -Property Template -match "SPSPERS" 
        
            Disconnect-PnPOnline -Connection $connection
        }
    }
    process 
    {
        $counter = 1

        foreach( $site in $sites )
        {
            Write-Verbose "$(Get-Date) - $counter/$($sites.Count) - Processing $($site.Url)"

            if( $site.LockState -ne "Unlock" )
            {
                # can't pull the AadObjectId of the owner on a locked site
                [PSCustomObject] @{
                    SiteUrl            = $site.Url
                    LockState          = $site.LockState 
                    UserName           = $site.Owner
                    SharePointObjectId = ""
                    AzureAdObjectId    = ""
                    ObjectIdMismatch   = ""
                }

                continue
            }

            try 
            {
                # connect to the OD4B site
                $connection = Connect-PnPOnline -Url $site.Url -ClientId $ClientId -Thumbprint $Thumbprint -Tenant "$Tenant.onmicrosoft.com" -ReturnConnection -Verbose:$false

                # get the owner and the AadObjectId value from SPO
                $site = Get-PnPSite -Includes Owner, Owner.AadObjectId, LockState
    
                # remove the claims prefix from the login name
                $ownerUserPrincipalName = $site.Owner.LoginName -replace "i\:0\#\.f\|membership\|", ""
    
                $azureAdObjectId  = ""
                $objectIdMismatch = $false

                if( -not [string]::IsNullOrWhiteSpace($ownerUserPrincipalName) -and $null -ne $site )
                {
                    try
                    {
                        # get the owner AadObjectId value from Azure AD
                        $azureAdUser = Get-PnPAzureADUser -Identity $ownerUserPrincipalName -Connection $connection 

                        $azureAdObjectId = $azureAdUser.Id
                        
                        $objectIdMismatch = $azureAdUser.Id -ne $site.Owner.AadObjectId.NameId
                    }
                    catch
                    {
                        $azureAdObjectId  = "User not found"
                        $objectIdMismatch = "Unknown"
                    }
                }

                # result
                [PSCustomObject] @{
                    SiteUrl            = $site.Url
                    LockState          = $site.LockState 
                    UserName           = $ownerUserPrincipalName
                    SharePointObjectId = $site.Owner.AadObjectId.NameId
                    AzureAdObjectId    = $azureAdObjectId
                    ObjectIdMismatch   = $objectIdMismatch
                }
            }
            catch
            {
                Write-Error "Error processing $($site.Url). Error: $_"
            }
            finally
            {
                if( $connection )
                {
                    Disconnect-PnPOnline -Connection $connection
                }
            }

            $counter++
        }
    }
    end
    {
        
    }
}

# requries Azure AD App Principal Permissions
# Application > SharePoint > Sites.FullControl.All
# Application > Graph > User.Read.All

Get-OneDriveForBusinessSiteOwnerObjectId -ClientId $env:O365_CLIENTID -Tenant $env:O365_TENANT -Thumbprint $env:O365_THUMBPRINT | Export-Csv -Path "OneDriveForBusinessPUIDs.csv" -NoTypeInformation