Fix user validation error in Import/Export (!8909) · Merge requests · GitLab.org / GitLab FOSS · GitLab

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Fixes https://gitlab.com/gitlab-org/gitlab-ce/issues/23833

Fixes Validation failed: User already exists in source error that appears on import retry attempts.

Changelog entry added
Tests
- Added for this feature/bug
- All builds are passing
Conform by the merge request performance guides
Conform by the style guides
Branch has no merge conflicts with master (if it does - rebase it please)
Squashed related commits together