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When VI_ADS_ADSAccount_Insert has finished, the database value of UserMustChangePassword is false and the target system value of MustChangePassword is true, which means they have different values at that time. However, as soon as the user logs in to the target system, they have to change their password and the database and target system are consistent again.
If we would not set the value to false database in advance, we would have to wait for the next full sync after the user changed the password. This would result in an unpredictable period during which you could not enforce setting MustChangePassword in the target system.