nodes.pp

node x.some.com {
 users::collect_present_users(['tag1','cluster1'])
 users::collect_absent_users(['tag1','cluster1'])
}

users_collector.pp

class users::collect_users ( $collector_tags ) {
  User <| tag in $collector_tags |>,
}

class users::collect_present_users inherit users::collect_users( $collector_tags ){
  User <| tag in $collector_tags |> {
    ensure => "present",
  }
}

class users::collect_absent_users inherit users::collect_users( $collector_tags ){
  User <| tag not in $collector_tags |> {
    ensure => "absent",
  }
}

users_virt_users.pp

class users::virt_users { 
   @user { "someuser":
        ensure     => "present",
        uid        => "10001",
        gid        => "100",
        comment    => "Some User",
        managehome => "true",
        home       => "/home/someuser",
        shell      => "/sbin/nologin",
        tag        => ['cluster1','cluster2','tag1','tag2']
    }
   @user { "absentuser":
        ensure     => "present",
        uid        => "10002",
        gid        => "100",
        comment    => "Some Absent User",
        managehome => "true",
        home       => "/home/someuser",
        shell      => "/sbin/nologin",
        tag        => ['cluster2','tag2']
    }
 }