ansible/roles/user_mgmt/tasks/main.yml

---
- name: Merge ansible variables for host 
  set_fact: _user_mgmt="{{ user_mgmt_default | combine(user_mgmt, recursive=true) }}"

- name: Add User
  user:
    name: "{{ item.key }}"
    groups: "{{ item.value.groups | default([]) }}"
    state: present
  when: item.value.created | default
  with_dict: "{{ _user_mgmt }}"

- name: Add ssh-key to user
  authorized_key:
    user: "{{ item.0.key }}"  
    key: "{{ item.1 }}"
    state: present
  when: _user_mgmt[item.0.key].created | default
  loop: "{{ _user_mgmt |dict2items | subelements('value.ssh_key.present') }}"

- name: Remove ssh-key to user
  authorized_key:
    user: "{{ item.0.key }}"  
    key: "{{ item.1 }}"
    state: absent
  when: _user_mgmt[item.0.key].created | default
  loop: "{{ _user_mgmt |dict2items | subelements('value.ssh_key.absent') }}"

- name: Remove user
  user:
    name: "{{ item.key }}"
    state: absent
  when: not (item.value.created | default)
  with_dict: "{{ _user_mgmt }}"