Restoring the Data partition from TWRP fails due to a missing e4crypt policy:
==> extracting: //data/user/10/ (mode 40771, directory)
Cannot find key for 10
error looking up proper e4crypt policy for '//data/user/10/' - 1CE10
tar_extract_file(): failed to extract //data/user/10/ !!!
See also my comment on TWRP issue 964. According to the e4crypt man page, a policy is an encryption key identifier consisting of 16 hexadecimal characters.
Where is that policy stored? In EFS?