Here is my hack to fix this. You should now what you do before using this.
add_action(
'pre_acui_import_single_user',
'checkUserInBddBeforeInserting',
10,
2
);
function checkUserInBddBeforeInserting($headers, $data): void
{
$keys = array_keys($headers, 'id');
if (count($keys) === 1) {
$userId = $data[$keys[0]];
if (get_userdata($userId) === false) {
global $wpdb;
$keys = array_keys($headers, 'user_login');
$userName = $data[$keys[0]];
$wpdb->insert(
$wpdb->users,
[
'ID' => $userId,
'user_login' => $userName,
'user_nicename' => $userName, // Necessary to avoid some warning about cache
]
);
}
}
}