One of Nigeria's top film training institutes and media services companies, Magnus Film Academy whom we built and managed their Drupal 7 website wanted to upgrade their website and we stepped in and took care of it. We just finished the work of upgrading the site to Drupal 9.
We analyzed the site and figured we would not migrate the content and users. There were a reasonable amount of nodes but not a large amount. Also there is need to freshen up the content structures. We felt that recreating the content instead (of migrating them) would allow us to remodel the content structures and bring them up to date with the client's present business needs.
We made a brand new Drupal 9 install and then recreated the content and users on the Drupal 7 site. In the process we freshened up both the site design and the content design.
The point of this post is to show that it is not in all cases that upgrading from Drupal 7 to Drupal 9+ would require migrating content or even importing them. Sometimes it is best to just recreate them, mostly when the volume of content is not large.