Source of Default Regional Data in Maintain Business User App

Dear All,

<System> S/4HANA Cloud

I'm examining how default regional setting in Maintain Business Users app is determined when you create a new user.

KBA#2907496 says that "When a business user is created based on a business partner, the default values are set based on the country of the business partner with the ultimate default language being English", but I'm not sure what "When a business user is created based on a business partner" means.

Is it different from the way to create a new user with Import Employee app?

Best regards,
Yuhei