The UserRecordAccess entity has a special restriction that RecordId field must be a part of the fields that are being looked-up despite being used in the filter criteria as well.
If you're getting the error, 'This error occurred when the flow tried to look up records: RecordId field must be selected. You can look up ExceptionCode values in the SOAP API Developer Guide.' the solution to this situation would be to add the UserRecordAccess.RecordId in the fields to be looked up.
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