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The “userId” should typically be set as a User Property as it relates to the user’s identity, which is persistent between sessions. The User Properties category is generally for parameters that are related to user identities and would remain consistent across multiple events or sessions for the same user.
On the other hand, the email subscription variable should be included in the Event Parameters. This is because the event of a person signing up for email updates is linked to a specific action they took at a particular point in time, which is what the Event Parameters category is for. So in a nutshell, the ‘create_account’ tag should include the userId in the User Properties and the email subscription variable in the Event Parameters.
