SAP Issue - "100000003 - Unknown user" (during startup)

This error is related to error “-131 - Connection to license server failed; if license server address is invalid, correct it; if TAO NT Naming Service stopped, activate it and restart license server” and the fix is the same.

The error is also mentioned in SAP Note: 1602778 (https://websmp130.sap-ag.de/sap/support/notes/1602778)