Thanks to @Melos, in https://gerrit.wikimedia.org/r/#/c/380420/ we killed two birds with one stone, and added a class to the links to user pages when they belong to non-existent accounts. The class is mw-checkuser-nonexistent-user and only the username is given that class.
Let's discuss how to make these usernames visually distinctive. We could, for instance, make them look in grey (to indicate they are not real users).