Hardware

Here's the Microsoft help page on that:
http://technet.microsoft.com/en-us/library/bb457020.aspx

is that re-creating the account does not give it the same SID. The account is still different.
Without the encryption key, your encrypted data is lost forever. When encrypting it, you should have received a warning about this, and been instructed to backup the key and put it in a safe place. If you did not follow the warning, s**ks to be you!