Joe imports records for Sara, who is a non-active user. Sara’s records will be assigned to Joe.
When importing records through Salesforce's Import Wizard (or a similar data-import tool) and the specified record owner is an inactive user, Salesforce cannot set ownership to that inactive account, so it automatically assigns the imported records to the user who is running the import instead. Because Sara is inactive, the records Joe imports on her behalf end up owned by Joe.
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