#!/bin/bash
s='<User id="10338" directoryId="1" sometext txt text test/>
<User id="10359" directoryId="100" some more text text text/>
<User id="103599" directoryId="100" some more text text text/>
<User id="10438" directoryId="1" sometext txt text test/>'
sed -e '/directoryId="1"/b' -e '/<User id="/d' <<< "$s"