Named Entity Recognition (NER) is a key information extraction task with a long-standing tradition. While recent studies address and aim to correct annotation errors via re-labeling efforts, little is known about the sources of label variation, such as text ambiguity, annotation error, or guideline divergence. This is especially the case for high-quality datasets and beyond English CoNLL03. This paper studies disagreements in expert-annotated named entity datasets for three varieties: English, Danish, and DialectX. We show that text ambiguity and artificial guideline changes are dominant factors for diverse annotations among high-quality revisions. We survey student annotations on a subset of difficult entities and substantiate the feasibility and necessity of manifold annotations for understanding named entity ambiguities from a distributional perspective.