Get list of users who have forwarding enabled on their accounts:

Get-Mailbox -Filter { ForwardingAddress -like "*" } | Where-Object { $_.ForwardingAddress -like "*" } | Select-Object Name,ForwardingAddress

Get list of users who have forwarding rules configured in their mailboxes:

ForEach ($m in (Get-Mailbox -ResultSize Unlimited)) { Get-InboxRule -Mailbox $m.DistinguishedName | where { $_.ForwardTo } | fl MailboxOwnerID,Name,ForwardTo }

Get list of users who have redirects configured on their mailboxes:

ForEach ($m in (Get-Mailbox -ResultSize Unlimited)) { Get-InboxRule -Mailbox $m.DistinguishedName | where {$_.ReDirectTo} | fl MailboxOwnerID,Name,RedirectTo }