Since Migration Assistant enables you to migrate one or both of your existing accounts, would you still need to create a new one?
I don't know, but the person at the Apple Support Community posted:
"The ONLY difference between MA and SA is MA will create a new user account that you need to log into."MA will enable you to populate your new a/c(s) with the contents of your existing a/c(s). (SA also creates a new a/c, and
it needs to be populated via MA.)