List User order by ID in Descending order (Backend)

I first thought that pre_user_query would be that hook for the job. But I think using the equivalent of pre_get_posts, which is pre_get_users, would be suitable here.

You also said you wanted to run this in admin. So we will check that before running this.

function my_custom_order_users_by_id( $query ) {

   //Check that we are in admin otherwise return
   if( !is_admin() ) {
      return;
   }

   // We are changing the query_vars to reorder
   $query->query_vars['orderby'] = 'ID';
   $query->query_vars['order']   = 'DESC';

   // We need to remember to return the altered query.
   return $query;
}
// Lets apply our function to hook.
add_action( 'pre_get_users', 'my_custom_order_users_by_id' );