osb/app/Console/Commands/UserAccountMerge.php

<?php

namespace App\Console\Commands;

use Illuminate\Console\Command;

use App\Models\{Account,User};

class UserAccountMerge extends Command
{
    /**
     * The name and signature of the console command.
     *
     * @var string
     */
    protected $signature = 'user:merge';

    /**
     * The console command description.
     *
     * @var string
     */
    protected $description = 'This utility will create a User account from the Account entries';

    /**
     * Create a new command instance.
     *
     * @return void
     */
    public function __construct()
    {
        parent::__construct();
    }

    /**
     * Execute the console command.
     *
     * @return mixed
     */
    public function handle()
    {
        foreach (Account::all() as $ao)
		{
			if (is_null($ao->user_id) AND $ao->email)
			{
				$o = User::where('email',$ao->email)->first();

				if (! $o) {
					$o = new User;
					$o->id = $ao->id;
					$o->site_id = $ao->site_id;
					$o->email = $ao->email;
					$o->password = $ao->password;
					$o->active = $ao->active;
					$o->title = $ao->title;
					$o->firstname = $ao->first_name;
					$o->lastname = $ao->last_name;
					$o->country_id = $ao->country_id;
					$o->address1 = $ao->address1;
					$o->address2 = $ao->address2;
					$o->city = $ao->city;
					$o->state = $ao->state;
					$o->postcode = $ao->zip;
					$o->save();
				}

				$ao->user_id = $o->id;
				$ao->save();
			}
		}
    }
}