Views Custom Filter - Filters out users based on a Subquery

IsOwnerFilter.php

<?php

/**
 * @file
 */

namespace Drupal\my_module\Plugin\views\filter;

use Drupal\views\Plugin\views\display\DisplayPluginBase;
use Drupal\views\Plugin\views\filter\InOperator;
use Drupal\views\ViewExecutable;

/**
 * Filters out users that don't have at least one linked content as owners.
 *
 * @ingroup views_filter_handlers
 *
 * @ViewsFilter("views_user_ownership")
 */
class IsOwnerFilter extends InOperator {

  /**
   * {@inheritdoc}
   */
  public function init(ViewExecutable $view, DisplayPluginBase $display, array &$options = NULL) {
    parent::init($view, $display, $options);
    $this->definition['options callback'] = [$this, 'generateOptions'];
  }

  /**
   * Override the query so that no filtering takes place if the user doesn't
   * select any options.
   */
  public function query() {
    $subquery = \Drupal::database()->select('node_field_data', 'nfd');
    $subquery->addExpression('count(*)', 'count');
    $subquery->where('nfd.owner = {users_field_data}.uid');

    // Filter out users that don't have at least one linked content as owners.
    $this->query->addWhere('subquery', $subquery, 0, '>');
  }

  /**
   * Skip validation if no options have been chosen so we can use it as a
   * non-filter.
   */
  public function validate() {
    if (!empty($this->value)) {
      parent::validate();
    }
  }

  /**
   * Helper function that generates the options.
   * @return array
   */
  public function generateOptions() {
    // Array keys are used to compare with the table field values.
    return [
      'is_owner' => 'Is Owner',
    ];
  }
}

my_module.module

<?php

/**
 * Implements hook_views_data_alter().
 */
function my_module_views_data_alter(array &$data) {
  $data['users_field_data']['ownership'] = [
    'title' => t('Ownership'),
    'filter' => [
      'title' => t('Ownership'),
      'help' => t('Checks if the users has been linked as an owner of at least one content.'),
      'field' => 'uid',
      'id' => 'views_user_ownership'
    ],
  ];
}