I hit the same error using the file:
course_id,user_id,role,section_id,status
2021.2-passport-to-canvas,5nnnnn4,student,19950,active
2021.2-passport-to-canvas,6nnnnn8,student,19950,active
I was able to import successfully after deleting the section_id column:
course_id,user_id,role,status
2021.2-passport-to-canvas,5nnnnn4,student,active
2021.2-passport-to-canvas,6nnnnn8,student,active
Note that this course did not have any sections configured for the course, so that seems to be the issue. The provisioning report reported a section_id, but apparently the SIS import does not know about this for a course with no sections actually configured.
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