this is not fully solved but at least is working properly:
the problem was Sucuri Security – SiteCheck Malware Scanner plugin that working together with WordPress MU Domain Mapping create that 404 error. now what I have to do is:
if I want to enable permalinks is deactivate all the plugins then activate permalinks, then enable all except Mu domain mapping neither sucuri plugin
once is done and verify I activate MU domain again… maintaining sucuri plugin disabled.