Based on your description, I understand that the flow gets an error when import users form excel file into SharePoint person column.
You could follow below steps to create a flow.
1.Create a excel file.
2.Create a flow.
In the select action:
From split(items('Apply_to_each')?['Owners'],';')
Map Claims i:0#.f|membership|@{item()}
3.Result:
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