SYMPTOM:
In Strategy 9.x - 10.x, Incremental refresh report with Update only and filter option couldn't update cube-based report after made modification to attribute ID form in warehouse
REPRODUCING STEPS IN TUTORIAL PROJECT:
Pre-requisite: Need modify one record in LU_CUSTOMER table in tutorial Access database to reproduce the issue.
1. Original CUST_BIRTH_DATE for Aaby Alen in LU_CUSTOMER table in tutorial Access database is shown below:
Customer ID: 7796 Customer_Last_Name:Aaby , Customer_First_Name:Alen Customer_Birth_Date:12/19/1939(1.LU_CUSTOMER_birth date_orginal)

2. Create a report called IR_Test_Report with Attribute Customer, Customer Birth Date and Metric Cost and Profit on template, with a filter qualifying on Customer (ID) exactly 7796 as shown below:

3. Convert the report to the cube called IR_TEST_CUBE as shown below:

4. Right mouse click on the intelligent cube, and define Incremental Refresh report called IR_Test_Cube_Report with "update only" and advanced default filter option as shown below:

5. Create a cube based report called R1, running the report, it shows the Customer Birth Date as below:
12/19/1939

6. In Access WH, change the birthdate of Mr.Aaby from “12/19/1939” to "12/19/1989" in LU_CUSTOMER table as shown below:

7. Run the Incremental Refresh report IR_Test_Cube_Report, and it shows cube IR_TEST_CUBE has been refreshed.

SQL Statements runs properly as shown below.
SQL Statements: Pass0 - Query Execution: 0:00:00.01 Data Fetching and Processing: 0:00:00.00 Data Transfer from Datasource(s): 0:00:00.00 Other Processing: 0:00:00.04 Rows selected: 1 select a11. AS CUSTOMER_ID, max(a12.) AS CUST_LAST_NAME, max(a12.) AS CUST_FIRST_NAME, a12. AS CUST_BIRTHDATE, sum(a11.) AS WJXBFS1, sum((a11. - a11.)) AS WJXBFS2 from a11, a12 where a11. = a12. and a11. = 7796 group by a11., a12. Pass1 - Query Execution: 0:00:00.00 Data Fetching and Processing: 0:00:00.00 Data Transfer from Datasource(s): 0:00:00.00 Other Processing: 0:00:00.03

9. But run the cube based report R1 again, the Customer Birth Date still shows 12/19/1939. It should be "12/19/1989". It looks like data has not been updated.

SQL view shows access the cube properly.
Intelligent Cubes Accessed: Intelligent Cube SQL Statements: Pass0 - Duration: 0:00:00.00 select @, @, @, @, , from IR_Test_Cube

The result for R1 is updated with both original and new data.

After republishing the cube, R1 will return the latest data.