Edit: here are more information after what suggested @JW0914, what was suggested did not work but I found something interesting in server logs (added log level = 3 to /etc/samba/smb.conf global section then looked on /var/log/samba/log.smbd after having tried connection):
check_ntlm_password: Checking password for unmapped user [DOMAIN]\[USER]@[Windows10Computer] with the new password interface
[2020/02/05 14:21:23.845849, 3] ../source3/auth/auth.c:192(auth_check_ntlm_password)
check_ntlm_password: mapped user is: [DOMAIN]\[USER]@[Windows10Computer]
[2020/02/05 14:21:23.845879, 3] ../source3/auth/check_samsec.c:399(check_sam_security)
check_sam_security: Couldn't find user 'USER' in passdb.
[2020/02/05 14:21:23.845890, 2] ../source3/auth/auth.c:332(auth_check_ntlm_password)
check_ntlm_password: Authentication for user [USER] -> [USER] FAILED with error NT_STATUS_NO_SUCH_USER, authoritative=1
[2020/02/05 14:21:23.845910, 2] ../auth/auth_log.c:760(log_authentication_event_human_readable)
Auth: [SMB2,(null)] user [DOMAIN]\[USER] at [Wed, 05 Feb 2020 14:21:23.845900 CET] with [NTLMv2] status [NT_STATUS_NO_SUCH_USER] workstation [Windows10Computer] remote host [ipv4:172.168.0.69:56937] mapped to [DOMAIN]\[USER]. local host [ipv4:172.168.0.99:445]
[...]
No such user USER [DOMAIN] - using guest account
[2020/02/05 14:21:23.847182, 3] ../source3/smbd/server_exit.c:244(exit_server_common)
Server exit (NT_STATUS_CONNECTION_RESET)
I see server is trying to authenticate with user logged in Windows 10, but since not existing it falls back to guest user but connection is reset just after. In the other side, with a computer for which it is working, when logged with same domain/user and accessing successfully I have quite the same logs (different computer name and IP) but at the end:
No such user USER [DOMAIN] - using guest account
[2020/02/05 14:43:21.147396, 3] ../lib/util/access.c:365(allow_access)
Allowed connection from 192.168.0.77 (192.168.0.77)
I'm looking into it but I would be glad if anybody has a clue on what is happening.
Thanks