Although I would never recommend it, I think it can technically be done. The reason is that the sAMAccountName (pre-Windows 2000) name of computers is the NetBIOS name with a "$" character appended to the end. The value of sAMAccountName must be unique in
the domain, but if the user sAMAccountName is "jsmith" and the computer sAMAccountName is "jsmith$", that is permitted.
Richard Mueller - MVP Directory Services
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