LD_CLASS="app"
LD_LOC="dfw"
LD_ENV="prod"

-name: user1
  uid: 60001
  gid: 60001
  class: app
  location: any
  env: dev
 -name: user2
  uid: 60002
  gid: 60002
  class: app
  location: dfw
  env: prod

- user:
    name: '{{ item.name }}'
    state: '{ (If $LD_LOC matches location variable, or is set to any) & ($LD_ENV matches env variable, or is set to any) & ($LD_CLASS matches class variable, or is set to any) } present{% else %}absent{% endif %}'
    uid: '{{ item.uid }}'
   with_items: users