Success!
My Samsung Galaxy S10+ (beyond2lte) is now running on /e/ OS !
It’s been a process with a lot of try/error so it’s difficult to give a detailed “how to”. But here’s the few things that helps me: (just note that I’m french, so the name of settings, elements… are probably a bit differents, because my phone is in french)
To start: No need to downgrade the Samsung stock software to unlock the bootloader. It’s way more easy than that:
You can unlock the bootloader like in this video. (OEM unlock in the settings isn’t enought)
Then you can follow the instructions of this user: Installing /e/OS on a Samsung Galaxy S10+ with latest Android 12 revision - #4 by Geron
Note: I did all the flash from my SD card, except the TWRP one.
But for me, after flashing LineageOS 19.1, TWRP didn’t work anymore, I tried multiple things (I even got a LineageOS bootloop), I was getting errors like “error opening: … permission denied” whenever I tried to do a factory reset.
Not sure what solved this problem, I tried to remount the internal storage, format data and then it worked again and I could reinstall LineageOS 19.1. From there, it was impossible to have the smartphone boot in recovery mode on TWRP. No matter how I tried holding the 3 keys… it didn’t work. So I found a solution:
Boot the smartphone normally, follow the LineageOS welcome screens (you can check the "Update Recovery Lineage OS, it didn’t matter much), then go to settings and search “Recovery”, then go to “Advanced Restart” and enable Advanced Restart (the exact path is: Settings > System > Advanced > Gestures > Power menu > Advanced restart). Now, when you hold the power button and go to Restart it show you have an option to boot on Recovery. And it work! (it’s not TWRP tho, it’s LineageOS Recovery)
From there I did a factory reset (Format data / factory reset) and I installed LineageOS 18.1 (you can find it here)
Then, I tried to install the /e/ Recovery, but it didn’t work, nor TWRP, so I followed the welcome screens of LineageOS again and I went into the settings to enable the Advanced Restart like previously. From there I rebooted onto the recovery mode (LineageOS Recovery still) and I went to “Apply update” and installed the /e/ OS. And it worked!! Yeah you can install /e/ OS from LineageOS Recovery (it say that signatures are not corresponding, or something like that, but you can continue)
Now everything seem to work fine. Call, photo, internet, video etc… (and the recovery mode is now /e/ Recovery)
I made a small adjustment to have bigger elements (icons, button) on screen, because by default it was pretty small, so you can change that in the settings (under Screen settings), advanced settings and Screen Size. I put it on Large.
If you feel adventurous, maybe that you can unlock the bootloader, flash TWRP Recovery, and skip the LineageOS flash part, to just directly flash /e/ OS. I have the feeling that it can work (since there’s someone who already did it from stock Samsung), but I’m not responsible if you turn your phone into a brick 
Something more that can help you:
Thank you piero that help me.
And if you have the S10+ and you need help to flash /e/, ask me, maybe I can help you 