Best advice I can give is to build one User manually in System Manager. Make sure it works correctly, then Export the User.
That will give you a guide to follow and show you what the field entries look like. Basically, System Manager Bulk User Uploads are VERY SPECIFIC.
Somethings to check:
Check the Handle/Login used on each tab. The Login field on the Basic Tab is in the form of an email. I often see the extension@domain used ("1234@company.com") for example. Starting with the Handle Tab, the Login changes to "1234@company.com#Primary" and is used as the identifier on every other Tab.
Here's a list of the absolute minimal fields to be entered:
Basic Tab
[ul]
[li]First Name[/li]
[li]Last Name[/li]
[li]Login Name[/li]
[li]Communication Password[/li]
[li]Recommended: Password (SysMgr will assign one if left blank but will also show errors in the Upload results)[/li]
[li]Recommended: Language Preference & Time Zone[/li]
[/ul]
Profile Tab
[ul]
[li]Login Name (same as from Basic Tab)[/li]
[li]Name (of the Profile, Use "Primary" unless creating additional Profiles)[/li]
[li]Is Default (Use "true" unless for an additional Profile, then "false")[/li]
[/ul]
Handle
[ul]
[li]Login Name: (Use Login with Profile Name from Profile Tab: 1234@company.com#Primary)[/li]
[li]Handle: The Extension Number (1234)[/li]
[li]Type: (Typically "SIP")[/li]
[li]Sub Type: (Typically "username")[/li]
[li]Domain: (the SIP domain, not necessarily the same as the login - "company.com" or "sip.company.com" whatever is set for your network)[/li]
[/ul]
Session Manger Profile - this is where exporting a working User comes in handy since almost all fields are required.
[ul]
[li]Login Name: 1234@company.com#Primary[/li]
[li]Type: (Typically "SessionManager" - notice Upper Case letters)[/li]
[li]Primary Session Manager:[/li]
[li]Secondary Session Manager: (If used)[/li]
[li]Termination Application Sequence[/li]
[li]Origination Application Sequence[/li]
[li]Home Location: (Defined under Routing / Locations)[/li]
[li]Recommended: Max Simultaneous Devices[/li]
[li]Recommended: Block New Registration When Max Active[/li]
[li]Recommended: Enable Disable Call Log (set as "true")[/li]
[/ul]
CM Endpoint Profile - again, copying from a working User saves typing
[ul]
[li]Login Name: 1234@company.com#Primary[/li]
[li]Type: (Typically "CM")[/li]
[li]System:[/li]
[li]Use Existing Endpoint: ("False" for adding new. Set "true" if the station exists in CM but doesn't have a SysMgr User)[/li]
[li]Extension:[/li]
[li]Template: (HIGHLY RECOMMENDED - set under System Manger / Templates. Every column to the right can be filled in via the Template which saves you a ton of time.)[/li]
[li]Port: (only for digital and analog) Can be "X" if updating later[/li]
[/ul]