Yes, the user field has similar filter hooks available, undocumented
acf/fields/user/query
and
acf/fields/user/result
but it does not appear that there are variations available
$item['text'] = apply_filters( 'acf/fields/user/result', $item['text'], $user, $query->field, $query->post_id );
return apply_filters( 'acf/fields/user/query', $args, $query->field, $query->post_id );
I do not know what is in the passed arguments
