'User XYZ already logged in to this database', triggered by closing Excel at the 'wrong' time earlier, solved by using EXCEL_EAGERLOAD

Symptom

User tries to either open a Data Entry form or run a report (via 'Reports - Run'). User receives a message similar to this:

     User XYZ already logged in to this database.

However, the problem will appear intermittent because it only occurs when certain tasks are performed (in a specific order!) prior to performing this task.

Example:

Below is one example of how to reproduce the problem. Naturally there are other potential methods to trigger the problem:

1. Close any open sessions/processes related to Excel/Controller (Excel.exe and ccr.exe)

2. Launch Excel, and create a brand-new (blank/empty) spreadsheet

[Alternatively, you may have an Excel spreadsheet open for a different reason - for example, you may have been running a Controller report recently]

If you look in 'Task Manager' now, inside 'Details' there is a process 'EXCEL.EXE' running
- Also, a copy of Excel is visibly running in Windows:

- This is as expected :-)

3. Minimise Excel (do not close it)

4. Now click "Company > Data entry Reported Values"

5. Now Close Excel (choose not to save your spreadsheet)

If you look in 'Task Manager' now, inside 'Details' there is still a process 'EXCEL.EXE' running
- HOWEVER, there is *no* copy of Excel is visibly running in Windows!

6. Now click "Reports - Run"

If you look in 'Task Manager' now, inside 'Details' there are *TWO* processes for 'EXCEL.EXE' running:

7. Choose some parameters, and click 'Send to application':

=> An error appears (as part of Excel): 

User XYZ already logged in

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Depending on the environment, if you click OK to that error, you may get a new error:

An error occurred when setting status to logged off.
Please save your work and restart excel.

Details:
System.Web.Services.Protocols.SoapException: Server was unable to process request. ---> System.Exception: Security Error 1
   at Cognos.Controller.Proxy.SoapExtension.ServerExtension.ValidateNativeUser(SoapMessage& message)
   at Cognos.Controller.Proxy.SoapExtension.ServerExtension.ProcessMessage(SoapMessage message)
   at System.Web.Services.Protocols.SoapMessage.RunExtensions(SoapExtension[] extensions, Boolean throwOnException)
   at System.Web.Services.Protocols.SoapServerProtocol.CreateServerInstance()
   at System.Web.Services.Protocols.WebServiceHandler.Invoke()
   at System.Web.Services.Protocols.WebServiceHandler.CoreProcessRequest()
   --- End of inner exception stack trace ---

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