You are getting those linker errors because the OpenCV libs you are trying to use were statically linked against the CRT. In your project, you are dynamically linking to CRT and these things won't mix. I would recommend that you don't try to create a "package" of all the OpenCV libs and instead just link to the specific libs you need where you need them.
But I am also going to show you how to solve your problem:
You need to recompile OpenCV without statically linking to the CRT.
You can check out the OpenCV documentation for instructions on how to compile OpenCV using CMake and Visual Studio 2010.
When you run CMake, after you pressed the "Configure" button, look for an option called "BUILD_WITH_STATIC_CRT" and disable it. Then you can press "Generate", open the solution with VS2010 and compile OpenCV.
In your VS2010 project, use the following settings:
In the "opencvuser" project configuration, under Librarian, additional library directories you need to add the path to where the .lib files that you built are located. For me, it's in "c:\opencv248\mybuild\lib\Debug\".
Under Additional Dependencies, you need to include all the OpenCV lib files (opencv_core248d.lib, etc). I also needed to include Comctl32.lib and zlibd.lib because if I didn't I would get some linker errors.

Here are the dependencies I put in:
opencv_calib3d248d.lib
opencv_contrib248d.lib
opencv_core248d.lib
opencv_features2d248d.lib
opencv_flann248d.lib
opencv_gpu248d.lib
opencv_haartraining_engined.lib
opencv_highgui248d.lib
opencv_imgproc248d.lib
opencv_legacy248d.lib
opencv_ml248d.lib
opencv_nonfree248d.lib
opencv_objdetect248d.lib
opencv_ocl248d.lib
opencv_photo248d.lib
opencv_stitching248d.lib
opencv_superres248d.lib
opencv_ts248d.lib
opencv_video248d.lib
opencv_videostab248d.lib
Comctl32.lib
zlibd.lib
Also, in the "opencvuser" project you need to add an empty .cpp file. If you don't add this file, the solution will be empty and Visual Studio won't compile it. I just added a file called "dummy.cpp" to the project. That file is completely empty. Don't put a "main()" function in it because it will collide with the main function in the other project and you will get an error.
In the "staticlib" project, under Linker->General, Additional library directories, you need to include the path to the opencvuser.lib file. For me, it's "..\debug". Also, under Linker->Input, Additional Dependencies, you need to add the "opencvuser.lib" file.

Set project dependencies
You also need to make sure that the projects are built in the right order (first opencvuser, then staticlib). To do this, right-click on the solution and choose Properties. In that window, under Common Properties->Project dependencies, make sure that "opencvuser" does not have a dependency on "staticlib", but "staticlib" must have a dependency on "opencvuser".

That's it, now your project should work. Here are the contents of the two files, and the project running.
