Steps to reproduce:

1. Create a fresh database for 6.0 database (maybe earlier, haven't tested)
2. Go to Configuration -> Templates
3. Click Import
4. In popup select file template_db_oracle_odbc.xml
5. Click Import
6. In the comparison dialogue click Import

Result:
Import failed: Incorrect value for field "master_itemid": value "db.odbc.get[get_system_metrics_1,"{$ORACLE.DSN}"]" not found.
Expected: Successful import

More in depth steps to repeat the problem:

1. Do the import for already existing template.
2. In system the template should have a master item and dependent item.
3. In imported version create a completely new item (not update) and assign it as master item to already existing dependent item.

This will cause error due fact that all items are at first updated, and only then new items are added.