I had the "mail import failure" problem.
I followed the instructions but it still didn't work.
I missing a step...
1) Go to Folder...
Library > Mail
Go into the Vxxx folder
Go into the MailData folder
Delete everything that starts with "Envelope Index"
2) Turn off Internet Email Accounts
This is where I went wrong.
Go to Settings, Internet Accounts.
Go into each account you have and disable Mail. I have accounts for icloud, google, outlook and a private IMAP email account. I missed turning OFF mail for iCloud. You need to disable Mail for icloud. You can leave everything else on (calendar, reminders, notes, etc).
3) Re-start the Mail app. It would then open for me and no error message about failed import.
4) Go back to Settings, Internet Accounts and enable all Mail for each account, including iCloud.
Mail then worked, re-synced and worked fine.