I'm starting fresh with Win10 and I'm restoring from a Win7 backup, which had three users: one admin account using a first name, and two standard accounts using names like "John's iTunes" and "Mary's iTunes".
My restore will have these names under "Users". I thought I should set up the accounts before doing the restore, but the system seems determined to prevent me from doing so.
In a local account scenario yes you can use whatever accounts, the same ones included, on the new system. You may want to create a temporary account during the install, restore the backup, then delete the temp account.