Set user ID at time of wp_create_user

wp_insert_user will not create a non-existing user with a set ID, it will return an error.

The way to do this would be to first do:

global $wpdb;

$wpdb->insert( $wpdb->users, array( 'ID' => 136166 ) );

wp_insert_user( ... );

The code above will first create an empty user row with the set ID (it will fail hard if the ID already exists, duplicate entry for primary key ) which you can then modify using the API as needed.