I have verified a user among those reported and also checking the backups up to a month ago.
It appears that the folders reported by this user have never been present on the server.
This particular user uses Thunderbird (not Outlook) via IMAP.
The folders disappeared yesterday from his Thunderbird, while on the SmarterMail server, checking the backup of the file system made through Veeam Backup (it's a VM), I don't find the folders reported even going back until 7 December (we were at version 7242 in those days).
Further analysis in progress
Gabriele Maoret - Head of SysAdmins at SERSIS
Currently manages 6 SmarterMail installations (1 in the cloud for SERSIS which provides services to a few hundred third-party email domains + 5 on-premise for customers who prefer to have their mail server in-house)