"Presence Unknown" = "Does not Exist"
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Just an FYI, Lync accounts are not mutually exclusive to a mailbox. You can setup a Lync account with out a mailbox. However, these usually go hand-in-hand at most companies.
"Offline" means they exist on the exchange server and the computer is not logged in or is turned off.
"Presence unknown" means they no longer exist on the exchange server.
Offlines could mean FMLA or some other leaves of absences...now, presence unknown is 100% gone. Hopes that helps.
I believe that they are offline
What does "offline" entail?