i started with the development of the usernode module, which cares for creating/deleting a node, whenever users are added/deleted - so other modules can rely on that a node exists for each user.
it already does its job, however the views integration is still missing.
it comes with a simple content-type, which doesn't contain any data except of the connected uid. (approach A).
however by changing the define at the top of the module, it's possible to use a custom contenttype for the usernodes.