Same timestamp allowed.

src/Plugin/migrate/source/DrupalOrgUser.php

@@ -42,7 +42,7 @@ class DrupalOrgUser extends User {
       // drush state:set drupalorg_migrate.drupalorg_migrate_users_last_record 0 --input-format=integer
       $last_record = \Drupal::state()->get('drupalorg_migrate.drupalorg_migrate_users_last_record');
       if (!is_null($last_record)) {
-        $this->query->condition('u.changed', $last_record, '>');
+        $this->query->condition('u.changed', $last_record, '>=');
         $this->query->orderBy('u.changed');
       }
       // Set the time when the query was made in case we don't get any row processed.
@@ -102,7 +102,7 @@ class DrupalOrgUser extends User {
       // 2. Explicitly set to update.
       // 3. The row is newer than the last processed row.
       // 4. If no such property exists then try by checking the hash of the row.
-      if (!$row->getIdMap() || $row->needsUpdate() || ($row->getSourceProperty('changed') > $last_record) || $this->rowChanged($row)) {
+      if (!$row->getIdMap() || $row->needsUpdate() || ($row->getSourceProperty('changed') >= $last_record) || $this->rowChanged($row)) {
         $this->currentRow = $row->freezeSource();
       }
     }