When will Google Analytics be unable to identify sessions from the same user by default?
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Correct answer: When the sessions happen in different browsers on the same device.
Why this is the answer
A session is a group of user interactions with your website that take place within a given time frame. Google Analytics use cookies to identify users. Also user ID. In other words, Google Analytics actually tracks browsers, not users in general means. So, if a session happens in different browsers even using the same device, GA won’t be able to associate data. Tip: It's possible for the value of the metric Sessions to be less than the value of New Users. The reason is that Sessions is not incremented in cases where a session only consists of non-interaction events. In contrast, New Users is always incremented when a new-user session occurs, even if the session only consists of non-interaction events.
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