I managed to reproduce it, and it's clearly a bug in Dynamics.
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Steps
1: There is a unique key on the "Name" column
2: When you open the form, it will try to default all system rules, and these are the one you have attached as a picture; It's checking for existing rules using the following criteria - Notice the lack of name.
3: Dynamics will try to create records for _level = 0. Since you already have these records, Dynamics will complain about duplicate values because of the name column.
Table in question: FinTagRule
Method in question: insertSystemRuleForDocumentProviderAndLevel
Class in question: FinTagDefaultingDocumentProviderFactory
Method in question: createSystemRuleForAllProvidersForSingleCompany
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My advice is to raise a support request with Microsoft.
To rule this error out, you can set the TransactionLevel = 0, or delete the existing records. But it's IMPORTANT you avoid doing this in PROD, unless you have discussed this with Microsoft; Otherwise you risk loosing support of GL module, don't ask me how I know.
Edit: I did some additional digging, and my assumption is that Microsoft changed something in the class AllocationJournalFinTagDefaultingDocument. I don't have a pre-10.0.44 environment, so I'm unable to check. But regardless it could be interesting to compare the class with an older version. In particular I'm interested in the getTriggerLevels method