Default Multiple Users and Flashing Roms

I have never had to deal with having multiple users on a single device until recently. I setup my wife with a profile on my nexus 7 and I am currently running CM11 on it. If I do a wipe and flash an updated version or a new ROM, then add that profile back, how will it handle the 2nd profile? Will it then create a third directory on the internal storage or will it find the data from the 2nd profile i created before i flashed if I give it the same name and google account?