Notes
You cannot create a new user without a profile in Salesforce, as a profile is required to define the user's permissions and access. However, a role is optional.
If you don't assign a role, the user will not be part of the role hierarchy, meaning they won't have any role-based record visibility and sharing. But they can still access records and perform actions based on the permissions granted through their profile.
So:
- Profile is mandatory.
- Role is optional.