First, I’d consider if this is something that’s absolutely necessary. What do you gain by doing something like this? What is the business need and what problem does it solve?
Generally, rules can be created using New-InboxRule. However, I don’t see defer delivery as an option/property, perhaps because it seems to be a client-side rule. This of course is a huge caveat as the client needs to be running for the rule to work.
My guess is, this is possible but likely would need to run on each client you’d want it on, and you may need to use a COM object to do it.