eMastered does not allow identical audio files to be uploaded by more than one account.
This policy exists to avoid confusion and conflicts with how streaming services handle royalties and track ownership.
If a song's rights have changed hands and you want to redirect earnings to another eMastered account, you can use the Splits feature in the "Settings," section of your distribution dashboard:

This allows you to send royalties to a different user while keeping everything else — like stats, playlist placements, followers, and ISRCs — the same.