Email Forwarding is not set anymore but still is forwarding

Have you tried simply configuring forwarding again and then removing?

You could also look to clear the "altRecipient" / "altRecipientBL" attributes for the UserA user object in ADSI edit

Sorry I forgot to tell you I added forwarding again and remove it but still have the same problem.  I also checked the attributes and they both are set to <Not Set>.  Any other suggetions?

You checked rules in Outlook? None?
For giggles, create a new profile for user's Outlook and check rules.

Also try running {PATH}\Outlook.exe /Cleanrules
I'm not sure if any other command line options might help or not.
http://office.microsoft.com/en-us/outlook-help/command-line-switches-HP001003110.aspx

I deleted her profile out of Mail Accounts and re-added so it would have to re-sync with Exchange but that still didnt fix her problem.  She isnt receiving any emails at all they are all going to User B's account.  I re-checked Delegate and Rules and there is nothing on either one of their machines.  I also ran Outlook.exe /Cleanrules on both machines and no luck.

try to clear rules on server side by running outlook.exe /cleanserverrules and check.

I checked ESM and yes the emails are going to UserA but UserB is getting them.  Syncing could be the problem.

This was actually a problem with a corrupted oject.

We worked with Microsoft to fix this issue.