Create an AWS endpoint for connection with the (already established) MongoDB Atlas endpoint service -> AWS endpoint is in "Pending acceptance" status.
Establish the connection with "mongodbatlasprivatelinkendpointservice" -> AWS endpoint goes into "Available" status.
Destroy the "mongodbatlasprivatelinkendpointservice" connection -> AWS endpoint goes into "Rejected" status.
Recreate "mongodbatlasprivatelinkendpoint_service" with the same variables -> terraform does recreate he resource, but the resource is not functional.
In the MongoDB Atlas GUI it shows "Failed. Endpoint failed to reach available state. Click 'Edit' to fix the problem."
The problem cannot be fixed by using "Edit" !

According to AWS support it is possible to accept an endpoint in "Rejected" status - therefore the re-creation of "mongodbatlasprivatelinkendpoint_service" should be working completely and change the endpoint status to "Available".