At Blackhat 2023, there was a session called "All You Need is Guest". The session describes how to highjack a Microsoft 365 tenant with a guest user via the Power Platform. There is also already the tool you need for this on GitHub: power-pwn.
In the Microsoft 365 tenant, only a trial / seed license for the PowerPlatform must be available. As of today, this license type cannot be declined administratively or it is not possible to completely prevent users from procuring this license themselves via settings in Microsoft 365. Trial licenses or "Self Service Purchase" can be configured. This is described here: Manage self-service purchases and trials. There are also scripts available, such as this one on GitHub, to disable everything that can be disabled: AllowSelfServicePurchase for the MSCommerce PowerShell module. However, the so-called Seeded License cannot be deactivated and is always available to the user.
To protect against an attack, the easiest way is to set up a Conditonal Access Policy that denies guest users access to the PowerPlatform:
