We're going to use the csv importer to migrate ALM "defects" in Jira issues. Among the imported fields we've got the "reporter"and the "assignee". Do we have to create in Jira all of the users filled in both fields before importing the issues knowing that a large part of them are no longer actives and that we will be limited by our usage licenses?
We're doing the same! In our case we have created users in Jira for both assignees and reporters imported from ALM, mostly to allow filtering and reporting later.
If users are no longer active (left the company or something) you can create them as inactive users that don't consume any license.
Also, make sure that the users you use in the csv file match the users' names exactly, otherwise the migration will fail. We used excel vlookup function to match the users' names because they were different in ALM and Jira.
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