Event ID 41107 "The mailbox GUID does not match the entry in the database".

Problem

Exchange Provisioning Task generates Event ID 41107 below:

Error Message

Event Type: Warning
Event Source: Enterprise Vault
Event Category: Exchange Provisioning Task
Event ID: 41107
Description:
The Exchange mailbox provisioning task found a new mailbox with an
existing entry in the Enterprise Vault database. The mailbox GUID does
not match the entry in the database.
Task: Exchange Provisioning Task for company.com
Mailbox: /o=company/ou=orgunit/cn=Recipients/cn=user
Set the SynchInMigrationMode registry value in order to process this
mailbox. See the documentation for further details.
V-437-41107

Cause

Enterprise Vault for Microsoft Exchange has been installed and configured to archive user mailboxes.  As part of the archive creation process, the user account associated as the mailbox owner was also associated as the Billing Account for the archive.  A user's Active Directory account has been deleted.  A new Active Directory account for the user has been created and linked to the user's mailbox.

Now, Enterprise Vault (EV) recognizes the two different security identifiers (SID), therefore, two entries in SQL. That SID must be associated with the same resources as the previous SID in order for the user to regain access to all resources to which it was previously granted.

When the Provisioning Task runs and finds an Exchange mailbox for a user, but the SID does not match, the issue occurs.

Solution

1. If the mailbox is hidden from the Global Address List, unhide it.

2. Create the following registry entry:

Warning: Incorrect use of the Windows registry editor may prevent the operating system from functioning properly. Great care should be taken when making changes to a Windows registry. Registry modifications should only be carried-out by persons experienced in the use of the registry editor application. It is recommended that a complete backup of the registry and workstation be made prior to making any registry changes.

For 32-bit installations: 
HKLM\SOFTWARE\KVS\Enterprise Vault\Agents\SynchInMigrationMode
DWORD - 1

For 64-bit installations: 
HKLM\SOFTWARE\Wow6432Node\KVS\Enterprise Vault\Agents\SynchInMigrationMode
DWORD - 1

The values are as follows:
0 - (Default.) Generate an error in the event viewer log.
1 - Link the new mailbox to the old record.
2 - Create a new record for the new mailbox

3. Run the Provisioning Task and the mailbox will be linked to the old record.

Note: If the mailbox will not automatically get linked to the old record, enable the mailbox using by Enable Mailbox wizard.