Once you have that user created, you'll then be able to make copies of that user account to create others. I'm also assuming you're going to be running this PowerShell code on a domain-joined computer ...

Transferring files from your Microsoft OneDrive account to another user is easy in the sense that you can download the content from your OneDrive, then manually upload them to the other account.

To demonstrate how to export CSV in PowerShell, we will show you how to use Export-CSV to export users’ data from the Azure directory. Follow the following steps to export CSV in PowerShell: ...

In this script, we use the Import-CSV cmdlet, which knows how to read .CSV-formatted files. We tell the Import-CSV cmdlet that each row of the CSV data located in C:powershell called users.csv ...