Net User command line question for Windows 10

Greetings all!

I have a odd question. When you create a new local user using the "net user USER_NAME PASSWORD /add" command, where exactly does the net user command add that user to? It doesn't create a user folder as would normally happen during account creation. It doesn't add the account to System Properties / User Accounts. It will show up under a basic net user command listing all available users.

So where exactly is the net user command adding the profile that I created with it? Is it just in the registry? Profile Hive? Just in a net user user table?

I'm trying to create a custom user migration program that performs the same function as Windows 7 Migration Wizard did for Windows 10. (Yes I am aware that migwiz.exe can be used on Windows 10 just as easily - however there is some extra functionality that migwiz lacks that I would like to add in to my program) I would like to be able to move user accounts, cached user passwords, and user directories all in one go like Migwiz.exe does.

If anyone has an answer to my question or suggestions on how to accomplish my overall goal - I'd be much appreciative.

-CW
Windows 10 - Version 1909 - Build 18363.959

To view information about users:

PS
Get-LocalUser
Get-LocalUser | Select *

These tutorials may have some useful info:
Fix User Profile Service Failed the Sign-in Error in Windows 10
Delete User Profile in Windows 10