Enabling granular locking (option B) is the best option to prevent the error, as it allows finer control over how records are locked during automated or manual processes, and reduces the chances of lock contention or deadlock. Reducing number of users updated concurrently (option A) is not a good option, as it may limit the productivity and efficiency of the system admins, and it does not address the root cause of the error. Analyzing Splunk query to spot offending records (option C) is also not a good option, as it may require more time and effort, and it does not provide a permanent solution for the error. Increasing CPU for the Salesforce org (option D) is also not a good option, as it may introduce additional cost and complexity, and it does not solve the root cause of the error.