Tyipcially you wouldn't create different host records just to connect to them as different users, but would specify this as "-u" to the playbook execution.
And while you can keep variables inline with ":vars", I would generally recommend group_vars/ and host_vars/ files for nearly everyone, they are cleaner
and can also help represent structured data.
It's definitely fine to set ansible_ssh_user there, but having hte "-user" as part of the host name is a bit unusual.
Also if you have different environments that are not managed together, I usually recommend seperate inventory files for them, keeps it simpler in most cases.