Hi @unknown_25,
As far as I know, Web.SiteUsers doesn't get all the users from User Information List, but get most of the list.
SiteUsers includes users who have a relationship with the site (have access or used to have access to this site/item, or assigned with an item .etc). Once it establishes the relationship, it will be resolved as a user entity in the collection.
In the past, it doesn't include users who have access due to group membership but haven't used that access yet. From SP2013, It has been changed a little bit, SiteUsers will contain the user as soon as you give them permission to site regardless of they logon this site or not. If a user have access to the site but haven't been logged in the site or ensured. The user will not exist in User Information List but SiteUsers will contain the user.
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