• Dimensions with duplicates are very common in all kinds of business.

    I don't know. Obviously I'm still missing something trying to help you. I've seen duplicates in the sense of repeated names. The city of Columbus exists in Ohio and Georgia and probably others. But they are different cities sharing the same name. In this case, it's the same accounts appearing in two different levels of the same hierarchy.

    doesn't support unary operators

    What's not working that you need? I've also used these before, but again, not with the same account at different levels.