A new res.users for email address is created for wizard_data. If users already exist then a new res.users will be ignored. New res.users also have a value for the password field, so that they can receive it by email and Returns the ids of the created users, and the ids of the ignored, existing ones.

Use this function show below

def create_users(self, cr, uid, wizard_data, group_id, context=None):
       
        user_obj = self.pool.get('res.users')
        current_user = user_obj.browse(cr, UID_ROOT, uid, context=context)
        # modify context to disable shortcuts when creating share users
        context['noshortcut'] = True
        created_ids = []
        existing_ids = []
        if wizard_data.user_type == 'emails':
            for new_user in (wizard_data.new_users or '').split('\n'):
                # Ignore blank lines
                new_user = new_user.strip()
                if not new_user: continue
                # Ignore the user if it already exists.
                existing = user_obj.search(cr, UID_ROOT, [('login', '=', new_user)])
                existing_ids.extend(existing)
                if existing:
                    new_line = { 'user_id': existing[0],
                                 'newly_created': False}
                    wizard_data.write({'result_line_ids': [(0,0,new_line)]})
                    continue
                new_pass = generate_random_pass()
                user_id = user_obj.create(cr, UID_ROOT, {
                        'login': new_user,
                        'password': new_pass,
                        'name': new_user,
                        'user_email': new_user,
                        'groups_id': [(6,0,[group_id])],
                        'share': True,
                        'company_id': current_user.company_id.id
                }, context)
                new_line = { 'user_id': user_id,
                             'password': new_pass,
                             'newly_created': True}
                wizard_data.write({'result_line_ids': [(0,0,new_line)]})
                created_ids.append(user_id)