added a comment - - edited
Hi Frank,
the "trying to restore user xxxx will cause conflict" message happens when:
1) Your target site has one xxxx user. (xxxx being the username)
2) The backup being restored also has one xxxx user
3) After various comparisons, Moodle has detected that the xxxx user in 1) and the xxxx user in 2) aren't the same user.
If the 1) , 2) and 3) above happens, restore stops before performing any action as far as restoring that user will end associating "things" (create activities, posts, attempts... whatever...) to the xxxx user in the target site, when those "things" weren't performed by the same user at all.
Those checks and behavior were introduced in Moodle 1.9.x and continue being valid under 2.0. Usually the xxxx user in the messages uses to be the "admin" user (that exists in practically all Moodle installations).
Perhaps that behavior will start encouraging people to STOP doing "things" as admins in courses, so that user won't be included in backups at all.
Finally note that there are two possible workarounds to make both xxxx users in 1) and 2) to match (and avoid the conflict):
a) Modify the backup's users.xml file and make his email or firstaccess fields to match with the ones in target site.
b) Modify the target site and set the user email or firstaccess fields to match with the ones in backup's user.xml file.
That way - personally I prefer a), edit the users.xml file - the restore process will match both xxxx users and every "thing" in the backup file belonging to xxxx will be associated to the already existing xxxx user in the target site.
Ciao 
PS: Please, create new issues for everything, keeping this META just to talk about the global evolution of the backup & restore subsystem... tia!
Just deleted some old scripts / tables and disabled restore / import.