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I was going through this article:

If you try to create a user account on a computer and try to use the computer name for the user account name, you receive the following error message:

The user name may not be the same as the computer name computer name

This behavior occurs to prevent users from creating user names with the same user name as the computer's name. This check is made to prevent problems with programs that use NetBIOS name registrations, which can mistakenly use the 03 NetBIOS entry (registered in this case by the user), rather than the 20 NetBIOS entry, which represents the workstation's Server service. Such errors can prevent programs from working properly.

In our network computers are named after their users and the same usernames are used in active directory. e.g. John's computer name is JOHN and his Active Directory login name is FABRICAM\John. Does the article apply in this scenario? Should we expect "undesired behavior" during network activity because of this?

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You've answered your own question. The users pre-Windows 2000 logon name is Fabricam\John but his user logon name is John, so obviously that isn't restricted while also having a computer named John. – joeqwerty Jan 7 '13 at 19:12
up vote 1 down vote accepted

You can create users with the same names as computers in Active Directory. The user account will be, and the computer's name will be john$ or domain\john$. This check only applies to creating a local user named john on a computer named john.

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