SYMPTOM:
In Strategy Integrity Manager 9.x and newer, when comparing reports from two projects the "Data" comparison test fails even though the two projects are pointing to the same database and the SQL generated remained the same. When reviewing the output of the test (e.g., CSV data file output) it can be confirmed that the data appears to be exactly the same for the two reports.
CAUSE:
This can happen if the "white spaces" in the attribute elements names are being automatically trimmed for one of the projects. This can happen when each project setting has a different way to display the data in Strategy Web.
ACTION:
This setting can be modified in Strategy Web for each project:
Strategy Web > Project Defaults > Preferences > General > Data display > "Trim leading and trailing white space for warehouse element data" setting.

Once the option has been enable/disabled for the two projects, the test should not fail in Strategy Integrity Manager.
The Strategy Internal Reference Number for the issue discussed in this KB is 464933.