SYMPTOM:
When running a report in Strategy Enterprise Manager with the 'User' attribute, one or more duplicate 'User' elements are reported as shown below:

Querying the EM_USER table in the Statistics database shows that the EM_USER_ID, EM_USER_GUID and EM_USER_VER are different, as shown below:

STEPS TO REPRODUCE:
Follow the steps below to reproduce this issue:
CAUSE:
A possible cause for this issue is that the user in question once existed in the metadata, but was deleted and recreated at some point. When a user is recreated, they receive a a new user object, and thus a new GUID, in the metadata. When the Strategy Enterprise Manager 9.x data load runs, it views the recreated user as a new user, because they have a new GUID, and loads the information into the warehouse under the new GUID.
ACTION:
In Strategy Enterprise Manager a filter based on the attribute 'Configuration Object Exists Status' should be added to the report to filter out users which no longer exist in the metadata. The filter can be defined as shown below:

Note: The data load option 'Update Object deletions' should be run for the deleted user to be marked as deleted in the Strategy Enterprise Manager warehouse. In other words, this option should be run for the above filter to filter out deleted users.