The same customer often lives in five systems under three different names. A semantic layer can define "customer" perfectly and still return conflicting answers if that identity was never resolved first.
A semantic layer defines what "revenue per customer" means, but it can't tell you that "Acme Inc" and "Acme Incorporated" are the same customer. That's an entity resolution problem, not a metrics problem, and it's why analytics built on ungoverned identity produce conflicting numbers even when the metric definitions are correct.
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