in case of reconcile target app fail on 'Data Validation Failed' status, one of the symptom is no entitlements are existing to the end user (target user).

the solution for that is to change the 'lookup.XXX.Reconcile' attributes instead of pointing to the Reconcile Profile name change it to point directly to the child table name and field name.

example

 bad Code value: Roles~Role[LOOKUP]

correct value : UD_LABRLS~Role[LOOKUP]

notes: 

1. UD table name you can find in design console or in SYSADMIN under the parent form.

2. field name you can find under the child table form