Popsu-coloque/web/core/modules/tracker/migrations/d7_tracker_user.yml

id: d7_tracker_user
label: Tracker user
migration_tags:
  - Drupal 7
  - Content
source:
  plugin: d7_tracker_user
process:
  nid: nid
  uid: uid
  published: published
  changed: changed
destination:
  plugin: entity:user
migration_dependencies:
  required:
    - d7_user