The account being migrated exists in both the source and target tenant. Also, in ODM it's matched. When the migration runs, it fails with the error "The object is not found, Tenant : <domain.com>"
The account UPN already exists in the target. More precisely, when ODM is trying to build target UPN using the same source name @ target domain, it's already taken.
This account is not required to be migrated, if it is already matched in ODM, then this is enough to proceed with other ODM modules migration. Please verify in the target tenant whether its UPN, built from name + @domain is not already in use.