I haven't tried this + all the usual "YMMV" stuff, but might be of
interest to many here:

How-To: Truly reset your .Mac sync data
By David Chartier | Published: February 25, 2008 - 03:28PM CT

As many users of syncing products know, sync can be tricky. Items can
sometimes get duplicated or not synced at all, and getting the system
working again can be an exercise in witchcraft. Apple's .Mac syncing
features are sometimes no exception to these problems, and even though
Apple provides a number of decent solutions in its .Mac sync support
pages, they don't always work. Fortunately, a brief adventure using
..Mac sync chat support (found at the bottom of that aforelinked page)
cleared up a repeating "merge/overwrite" sync dialog problem for me,
and we felt the procedure was worth sharing.

full article here:

http://arstechnica.com/journals/apple.ars/2008/02/25/how-to-truly-reset-your-mac-sync-data

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