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Try these approaches in order:
Instead of reassigning records directly in Dataverse, reassign ownership of the dataflows from the Power Platform Admin Center:
Even if the user owns records, sometimes removing security roles first helps:
If direct reassignment fails, try using Power Automate:
msdyn_dataflow
If nothing works, force deletion using PowerShell:
Remove-CrmRecord -EntityLogicalName "systemuser" -Id "<UserGUID>"
<UserGUID>
If the error persists, it may require backend intervention from Microsoft Support. You can open a ticket at: Power Platform Support
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