Currently pam_sm_acct_mgmt() and pam_sm_open_session() both ignore PAM_USER_UNKNOWN and instead return PAM_SUCCESS
It would be nice if the functions just returned PAM_USER_UNKNOWN. This would allow things like -
session [success=1 new_authtok_reqd=1 ignore=ignore user_unknown=ignore default=bad] pam_systemd_home.so
session required pam_unix.so
Basically, this would allow testing against user_unknown in pam.conf(5).