---
- name: Create container
  hosts: incus1.example.com
  # become: yes
  tasks:
    - name: Create incus container
      community.general.lxd_container:
        url: "unix:/var/lib/incus/unix.socket"
        name: u2604
        source:
          type: image
          mode: pull
          server: https://images.linuxcontainers.org/
          alias: ubuntu/26.04/cloud
          protocol: simplestreams
        wait_for_container: true
        wait_for_ipv4_addresses: true
        config:
          limits.cpu: "4"
          boot.autostart: "true"
          cloud-init.user-data: |
            #cloud-config
            package_upgrade: true
            locale: en_US.UTF-8
            timezone: Europe/Berlin
            apt_upgrade: true
            package_upgrade: true
            packages:
              - openssh-server
            # disable_root: false
            ssh_authorized_keys:
              - "{{ lookup('file', '~/.ssh/id_rsa.pub') }}"
          cloud-init.network-config: |
          network:
            version: 2
            ethernets:
              eno1:
                dhcp4: true
        profiles: ["disk-default", "nic-dev"]
      register: container

    - name: Configure temporary user for initial run
      set_fact:
        remote_user: ubuntu
      delegate_to: localhost
      delegate_facts: True
      when: container.changed


- name: Configure container
  hosts: u2404.example.com
  gather_facts: no
  remote_user:  "{{ hostvars['localhost']['remote_user'] | default(lookup('env', 'USER')) }}"
  become: yes
  tasks:
    - name: Create a user 'johnd' with a home directory
      ansible.builtin.user:
        name: johnd
        create_home: yes

Links
https://discuss.linuxcontainers.org/t/creating-container-with-ansible/20050/7
https://documentation.ubuntu.com/lxd/en/latest/cloud-init/
https://docs.ansible.com/ansible/latest/collections/community/general/lxd_container_module.html
https://github.com/kmpm/ansible-incus