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Using Win32_UserAccount WMI filter in PowerShell/Group Policies and what to avoid

Some months ago, I created PowerShell Script to create local administrative users on workstations - Create a local user or administrator account in Windows using PowerShell. It's a bit overcomplicated, but the goal was it should work for Windows 7 and up, and that means supporting PowerShell 2.0. As part of that exercise, I've been using Win32_UserAccount WMI based query to find local users and manage them to an extent. While Get-LocalUser exists, it's not suitable for the PowerShell 2.0 scenario. I also use the same query in GPO for WMI filtering. You can say it's been a good friend of mine.

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