Joe,
Can you please explain what is the blocker? I checked my environment and I had no issues creating the view. Here are steps I used:
1. Open System - Customizations.
2. Click Customize the System.
3. In solution window popped up expand Entities and scroll to User entity.
4. Expand "User" node and click on Views.
5. Click "New", in the window appeared click "Edit Filter Criteria".
6. In the dialog choose criteria and click "OK".
7. Save view and publish changes.
8. Use this view in the settings of lookup field you mentioned.