No record found in object 'owner' for lookup by column 'name
This error means that there is no record in your Dynamics CRM Owner table with the name equals to the value stored in your CSV file (Owner column).
The OwnerId (Owner) is related to your Dynamics CRM organization. You can query all possible OwnerIds via Query Tool (SELECT "OwnerId", "Name" FROM "owner") and check whether you have correct values in CSV file.
This lookup produces this query:
select Owner.OwnerId where
Owner.name = (Сolumn = Owner)
Thus, please make sure that you have names in your Owner column (CSV) that correspond to Dynamics CRM Owner names. Try using the necessary OwnerId value in import as Constant value or just do not map this field (it is not required, value will be automatically assigned on Dynamics CRM side).