SQL$HELP72.HLB  —  ATTACH  Arguments  USER username
    A character string literal that specifies the operating system
    user name that the database system uses for privilege checking.
    Because the user name literal is within the quoted attach-
    string, you must enclose the user name within two sets of single
    quotation marks in interactive SQL.

    This clause also sets the value of the SYSTEM_USER value
    expression.
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