- hosts: the_del_group
  tasks:
    - name: del user
      user: name={{ item }} state=absent remove=yes
      with_items: [ the_del_users ]

- hosts: the_new_group
  tasks:
    - name: add user
      user: name={{ item }} state=present
      with_items: [ the_new_users ]
    - name: .ssh direcotory
      file: name=/home/{{ item }}/.ssh mode=700 owner={{ item }} group={{ item }} state=directory
      with_items: [ the_new_users ]
    - name: set authorizied_file
      copy: src=KEY_DIR/{{ item }}.pub dest=/home/{{ item }}/.ssh/authorizied_keys owner={{ item }} group={{ item }} mode=600
      with_items: [ the_new_users ]