After importing completions for a particular user, why does the Learning plans report show them as 100% complete but also as "Not started"?

This can happen if a user manages to view/complete 100% of the content outside of the learning plan or an import is used to update the user’s view count/completions for the items of content in that learning plan. This will not impact users who have recurrent learning plans, as in this case, their reset and expiry status is recorded when the user gets to 100%.

This FAQ relates to the Reporting (Beta) screen. The Reporting (Beta) screen will eventually replace the legacy Reporting screen and will include a host of new and improved reports and features. These features and reports will be rolled out in stages, over several consecutive releases.