> Do you know other (including closed source) apps don’t use something
similar?

I've used many other financial apps that just import Transfer Account
directly in as listed in the csv.

> Why would a user normally need to know this implementation detail?

Because it's counter-intuitive to load a Transfer Account field that is
exactly the same as the CoA in the GnuCash file and then have to match the
Transfer Account.

Agree that import works in small chunks (as posted previously). Does that
response cover any way of getting GUIDs on the data?
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