I have a same question. Did you find an answer?
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I tried the same steps, and had no issues.
I could not upgrade debug version to new build (using certificates and provisioning profiles from new account) using Xcode due to application-identifiers change issue.
So I installed old version (from old account) from AppStore, install new build (from new account) from TestFlight, and did not lose any user data or User Defaults.
I have the same problem. Did you find any solution for this issue?