Restore deleted Entra user with new UPN

Connect-MgGraph -Scopes User.DeleteRestore.All -NoWelcome

Connect-MgGraph -Scopes User.DeleteRestore.All
 
$DeletedUserUPN = Read-Host "What is the UPN of the deleted user account ?"
$UserDisplayName = $DeletedUserUPN.split('@')[0].Replace("."," ")
 
$NewUserPrincipalName = Read-Host "What is the new UPN for the restored account ?"
$CheckAccount = Get-MgUser -UserId $NewUserPrincipalName -ErrorAction SilentlyContinue
If ($CheckAccount) {
    Write-Host "The new UPN is already in use. Please choose another"
    Break
}
 
$Headers = @{}
$Headers.Add("consistencylevel","eventual")
$NewUPNDetails = @{}
$NewUPNDetails.Add("newUserPrincipalName",$NewUserPrincipalName)
$NewUPNDetails.Add("autoReconcileProxyConflict",$true)
 
# Attempt to find the deleted object - for whatever reason startsWith doesn't work
$DeletedObject = Get-MgDirectoryDeletedItemAsUser -Filter "endsWith(UserPrincipalName,'$DeletedUserUPN')" -Headers $Headers -CountVariable DeletedCount
 
If ($DeletedObject) {
    Write-Host "Restoring Object with new User principal Name"
    $Status = Restore-MgBetaDirectoryDeletedItem -DirectoryObjectId $DeletedObject.Id -BodyParameter $NewUPNDetails
    If ($Status) {
        Write-Host ("Account restored for {0} with UPN using {1}" -f $UserDisplayName, $NewUserPrincipalName)
    }
}