I didn't see a response to the question about href not being resolved. Maybe I missed it. Together with import without conversion, There is this element in:

%localappdata%\SDL\InfoShare Client\14.0\Trisoft.ContentImporter.config

<validateReferences>Error</validateReferences>

Supposedly, you can change it from Error to one of:

Hidden Don't show in UI, don't log, import source
Info Don't show in UI, log issue, import source
Warning Show in UI, log warning, import source

Although it is a couple of months ago that this question was raised I like to share the following just in case somebody else is interested in this thread.

Using the TD14SP4 the content importer supports basically two variants of the "Standard" conversion scenario.

When you start a new project in content importer and chose "Standard" then there are basically two option tabs: "Generic DITA Content" and "Repository DITA Content". With "Repository DITA Content" the Content Importer will not report broken links for @href attribute that contain GUIDs instead of existing filenames.

For me this is the most ideal route to export content from one instance using the publication export and import it into another instance.

The metadata in the exported .met files will also be preserved and this will work if all values are valid in the other instance. There are also metadata fields that are system controlled and are not allowed during import. You can remove such fields from the generated .3sish files or use an XSL that will do the same.

I have an example of such an XSL file for those who are interested.

Could you please share the XSL example?

I do not know how to attach files so herewith an example showing the code with some hints what could be changed to tailor to specific needs:

<?xml version="1.0" encoding="UTF-8"?>
<xsl:stylesheet xmlns:xsl="http://www.w3.org/1999/XSL/Transform" version="1.0">

  <!-- Example of an XSL file to process a metadata file after conversion and before import. -->

  <xsl:output method="xml" />

  <xsl:param name="username" select="'Unknown'" />

  <!-- Input  folder path, e.g. "C:\Import\In". -->
  <xsl:param name="sourcebasepath" />

  <!-- Output folder path, e.g. "C:\Import\Out". -->
  <xsl:param name="targetbasepath" />

  <!-- Relative path to content file, e.g. "Sample\Topics\Topic.dita". -->
  <xsl:param name="filepath" />

  <xsl:variable name="fullpath" select="concat('file:///', $sourcebasepath, '/', $filepath)" />
  <xsl:variable name="objecttype" select="/ishobject/@ishtype" />

  <!-- reset the status to Draft: -->
  <xsl:template match="ishfield[@name = 'FSTATUS']">
    <xsl:copy>
      <xsl:copy-of select="@*" />
      <xsl:text>Draft</xsl:text>
    </xsl:copy>
  </xsl:template>
  
  <!-- example of other fields that can be defaulted to avoid metadata conflicts on the target Tridion Docs instance -->
  <!--
  <xsl:template match="ishfield[@name = 'VERSION']">
    <xsl:copy>
      <xsl:copy-of select="@*" />
      <xsl:text>1</xsl:text>
    </xsl:copy>
  </xsl:template>
  -->
  
  <!--
  <xsl:template match="ishfield[@name = 'FRESOLUTION']">
    <xsl:copy>
      <xsl:copy-of select="@*" />
      <xsl:text>Default</xsl:text>
    </xsl:copy>
  </xsl:template>
  -->
  
  <!--
  <xsl:template match="ishfield[@name = 'FAUTHOR']">
    <xsl:copy>
      <xsl:copy-of select="@*" />
      <xsl:text>Admin</xsl:text>
    </xsl:copy>
  </xsl:template>
  -->
 
  <!-- fields that are system control and not allowed to specify during import -->
  <xsl:template match="ishfield[@name = 'ED']" />
  <xsl:template match="ishfield[@name = 'CREATED-ON']" />
  <xsl:template match="ishfield[@name = 'MODIFIED-ON']" />
  <xsl:template match="ishfield[@name = 'FUSERGROUP']" />
  <xsl:template match="ishfield[@name = 'FISHREVCOUNTER']" />
  <xsl:template match="ishfield[@name = 'READ-ACCESS']" />
  <xsl:template match="ishfield[@name = 'FRESOLUTION'][not(. != '')]" />
  <xsl:template match="ishfield[@name = 'FISHLASTMODIFIEDON']" />
  <xsl:template match="ishfield[@name = 'FISHLASTMODIFIEDBY']" />
  <xsl:template match="ishfield[@name = 'FUSERGROUP']" />
  <xsl:template match="ishfield[@name = 'FUSERGROUP']" />
  
  <!-- catch all -->
  <xsl:template match="@* | node()">
    <xsl:copy>
      <xsl:apply-templates select="@* | node()" />
    </xsl:copy>
  </xsl:template>

</xsl:stylesheet>

I do not know how to attach files so herewith an example showing the code with some hints what could be changed to tailor to specific needs:

<?xml version="1.0" encoding="UTF-8"?>
<xsl:stylesheet xmlns:xsl="http://www.w3.org/1999/XSL/Transform" version="1.0">

  <!-- Example of an XSL file to process a metadata file after conversion and before import. -->

  <xsl:output method="xml" />

  <xsl:param name="username" select="'Unknown'" />

  <!-- Input  folder path, e.g. "C:\Import\In". -->
  <xsl:param name="sourcebasepath" />

  <!-- Output folder path, e.g. "C:\Import\Out". -->
  <xsl:param name="targetbasepath" />

  <!-- Relative path to content file, e.g. "Sample\Topics\Topic.dita". -->
  <xsl:param name="filepath" />

  <xsl:variable name="fullpath" select="concat('file:///', $sourcebasepath, '/', $filepath)" />
  <xsl:variable name="objecttype" select="/ishobject/@ishtype" />

  <!-- reset the status to Draft: -->
  <xsl:template match="ishfield[@name = 'FSTATUS']">
    <xsl:copy>
      <xsl:copy-of select="@*" />
      <xsl:text>Draft</xsl:text>
    </xsl:copy>
  </xsl:template>
  
  <!-- example of other fields that can be defaulted to avoid metadata conflicts on the target Tridion Docs instance -->
  <!--
  <xsl:template match="ishfield[@name = 'VERSION']">
    <xsl:copy>
      <xsl:copy-of select="@*" />
      <xsl:text>1</xsl:text>
    </xsl:copy>
  </xsl:template>
  -->
  
  <!--
  <xsl:template match="ishfield[@name = 'FRESOLUTION']">
    <xsl:copy>
      <xsl:copy-of select="@*" />
      <xsl:text>Default</xsl:text>
    </xsl:copy>
  </xsl:template>
  -->
  
  <!--
  <xsl:template match="ishfield[@name = 'FAUTHOR']">
    <xsl:copy>
      <xsl:copy-of select="@*" />
      <xsl:text>Admin</xsl:text>
    </xsl:copy>
  </xsl:template>
  -->
 
  <!-- fields that are system control and not allowed to specify during import -->
  <xsl:template match="ishfield[@name = 'ED']" />
  <xsl:template match="ishfield[@name = 'CREATED-ON']" />
  <xsl:template match="ishfield[@name = 'MODIFIED-ON']" />
  <xsl:template match="ishfield[@name = 'FUSERGROUP']" />
  <xsl:template match="ishfield[@name = 'FISHREVCOUNTER']" />
  <xsl:template match="ishfield[@name = 'READ-ACCESS']" />
  <xsl:template match="ishfield[@name = 'FRESOLUTION'][not(. != '')]" />
  <xsl:template match="ishfield[@name = 'FISHLASTMODIFIEDON']" />
  <xsl:template match="ishfield[@name = 'FISHLASTMODIFIEDBY']" />
  <xsl:template match="ishfield[@name = 'FUSERGROUP']" />
  <xsl:template match="ishfield[@name = 'FUSERGROUP']" />
  
  <!-- catch all -->
  <xsl:template match="@* | node()">
    <xsl:copy>
      <xsl:apply-templates select="@* | node()" />
    </xsl:copy>
  </xsl:template>

</xsl:stylesheet>