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This was a provider regression in v2.5.0 — upgrade to v2.6.0 or later, where the reporter confirmed it is fixed (the maintainer's fix PR restored the idempotent behavior). If you are stuck on v2.5.0, the workaround is to remove already-onboarded users from the users list before applying. Source: https://github.com/IBM-Cloud/terraform-provider-ibm/issues/6953
Source: https://github.com/IBM-Cloud/terraform-provider-ibm/issues/6953