It is getting linked via AD when the mailbox is first created.
The value of this attribute is set in the database as the mailbox is created, and it remains the same for the lifetime of the mailbox. The mailbox GUID is designated in the msExchMailboxGUID attribute for each mailbox-enabled Active Directory directory service account.
In relational database terminology, you can think of the mailbox GUID as the primary key for the mailbox. It is a unique value that distinguishes an individual mailbox from all others. Regardless of which Active Directory user account owns the mailbox, the mailbox GUID always remains the same as long as the mailbox exists.