drupal_module__reinstall/src/Plugin/migrate/source/ReinstallUserSource.php

<?php

namespace Drupal\reinstall\Plugin\migrate\source;

use Drupal\migrate\Plugin\MigrationInterface;

/**
 * Source plugin for users from a YAML file.
 *
 * @MigrateSource(
 *   id = "reinstall_users"
 * )
 */
class ReinstallUserSource extends SimpleSource {

  /**
   * Constructor.
   */
  public function __construct(
    array $configuration,
    string $pluginId,
    array $pluginDefinition,
    MigrationInterface $migration
  ) {
    parent::__construct($configuration, $pluginId, $pluginDefinition, $migration);

    $rawRecords = array_map([$this, 'flattenRecord'], $this->initialParse($configuration));
    $rawRecords = array_filter($rawRecords, [$this, 'filter01']);
    $this->records = $rawRecords;
  }

  /**
   * Skip users 0 and 1 in imports, as they are core-provided.
   *
   * @param array $record
   *   The description of a user entity.
   *
   * @return bool
   *   Include it (1) or filter it (0).
   */
  protected function filter01(array $record) {
    return ($record['uid'] ?? 0) > 1;
  }

}