When you want to create or restore from backup a cpanel account and get error message like “Account Creation Status: failed (Sorry, a mysql user with the name cpanel-user already exists.)” just go to your mysql database user and drop the user, but if the error message still appear, here some solution.
Please check if that user cpanel-user is showing up in /var/cpanel/databases/ location:
grep cpanel-user /var/cpanel/databases/*
If that user is already showing up in that location, it will prevent the account from restoring.
Please check for entries of that usernames in the following files and if there is any, remove those entries.
It did the trick for me. After removing these entries, execute the following command.
userdel -f username