An incorrect User ID was assigned to an Employee in Infotype 0105 subtype 0001, due to either a typo error, assignment to mistaken Employee, etc.
The Employee to Business Partner synchronization has already ran for that Employee with incorrect User, and that incorrect User got subsequently linked to the Business Partner.
You have to correct this incorrect User assignment across the whole scenario.
Warning: SAP does not support replacing the User ID in infotype 0105 subtype 0001 after a successful Business Partner synchronization as part of a normal activity, this should be done only as an exception and avoided as much as possible.
S/4HANA OnPremise edition
Integration from the Employee to the Business Partner
Message no. /SHCM/EMPLOYEE_INT078, User XXXXX linked with a BP. (See longtext) , KBA , CA-HR-S4 , Cross-Application HCM Objects in S/4HANA , CA-HR-S4-OP-BP , HCM Business Partner Integration , How To
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