When an account definition assignment is revoked from a SAP account and assigned again, it is no longer possible to assign SAP roles to the SAP user in question.
How to reproduce this issue:
1. Revoke account definition for existing SAP user account.
2. SAP user account is in state of deferred delete.
3. Assign account definition for this SAP user account again.
Result: There is a SAPUserInSAPMandant entry missing.
This is a product defect (27429).
This will be fixed on a future release of the product. If you require this immediately corrected, please contact Support for a hotfix referencing the defect ID 27429.