This is method is also use for add multiple lookup values as well.
<ListInstance Title="List1" OnQuickLaunch="FALSE" TemplateType="100" Url="Lists/List1" Description="List1 List Instance">
<Data>
<Rows>
<Row>
<Field Name="Title">abc</Field>
<Field Name="MultipleUser">9;#Melick Baranasooriya;#12;#One User</Field>
<Field Name="MultipleValues">1;#One;#2;#Two</Field>
</Row>
</Rows>
</Data>
</ListInstance>
In here separator will be ;# thus we need to specify id;#value
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