The actually workaround before this hotfix came out, was is to uninstall the 974571 hotfix on computers before running USMT task sequence. This workaround works fine but was not sufficient for many customers (The opposite would have been funny ).

Consider the following scenario:

• You install the System Center Configuration Manager 2007 Service Pack 1 (SP1) client or the System Center Configuration Manager 2007 Service Pack 2 (SP2) client.
• You install security update 974571 on this computer.
• A SCCM task sequence runs on this client. This task sequence includes the Capture User State task sequence step and the Restore User State task sequence step.

In this scenario, user state migration fails. At the same time, the following error message is logged in the Ccmexec.log file:

Failed to import the client certificate store (0x80092024) OSDSMPClient

For all the details including a download link to the hotfix see the following new Knowledge Base article:

KB977203 – User state migration fails on a SCCM 2007 SP1 client or on a SCCM 2007 SP2 client after you install security update 974571