Locations outside /Users where macOS writes user files?

After a clean install of Sequoia (15.2) I am adding my user accounts. Due to other systems on my home network (and wanting to use NFS) I want to use specific UID's for the new accounts. This is a supported option on OSX - just create the account, then choose advanced and it is possible to set the UID's that I want to use. The problem is that the action of creating the account creates the home directory (/Users/xyz) using the initial UID (501, 502, 503, ...). I realize that I could just chown the files however due to SIP, I don't trust that that will work correctly. Instead my procedure is that: * After creating the accounts. * I reboot into recovery mode (to prevent SIP getting in the way). * Open a terminal * Execute rm -rf /Users/user1 /Users/user2 .... * Reboot * Log in as each user to recreate the home directories with the correct file ownerships. I realize that that is a convoluted process, however it seems to work / works for me. My question is: Are there any other locations where OSX writes user specific files outsize of /Users during user account creation? I ask because, I know other unix systems sometimes write files for things like crontabs, mail queues, lock files, etc and I want to check to make sure I have the correct ownership on all such files.