SYMPTOM
In Strategy Enterprise Manager, user records in the lookup table "EM_USER" are not deleted after the users are deleted from the metadata.
STEPS TO REPRODUCE

CAUSE
There is no issue here and it is working as designed. When a user object is deleted, the record corresponding to this user is not deleted from the EM_USER table (this behavior apples to all metadata objects and corresponding Lookup tables in the metadata) .
The column EM_EXISTS_ID in the lookup table will be updated to a value of 0 when users run the data load option to update object deletions. This allows Administrators to identify activity by users who were deleted from the metadata. The Enterprise Manager project can identify deleted configuration objects by making use of a filter based on the attribute 'Configuration Object Exists Status'
ACTION
There is no action required as this is working as designed.