Authorizables
Overview
JCR 2.0 does not actually define how authorizables are persisted. However, both Jackrabbit and Oak store them inside the JCR. The following formats are supported by FileVault with these JCR implementations.
Users/Groups
Both JCR users and groups are stored in a node of type rep:User and rep:Group respectively. The detailed format is outlined at https://jackrabbit.apache.org/oak/docs/security/user/default.html#representation-in-the-repository.
Those nodes are exported in enhanced FileVault DocView format.
During import the DocView XML is converted to System View and then imported via regular JCR means.