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%.