I have a Delim text driver, I set the association value to the email
address in the file.

I have a user that is smith.J@acme.com but that object already exists
and has smith.j@acme.com as the Assoc. Note the upper and lower case
letter J's.

And it is not considering it a merge. Hmm... Are Association values
case sensitive? I had never considered it before...