How to create a views filter for users who have never accessed a site?
You can achieve this using following simple steps:


Add filter criteria User: Last access or User: Last login is equal to 1970-01-01





You could see the users.access = 0 in query





  Note: Drupal uses Unix time. The unix time stamp is a way to track
  time as a running total of seconds. This count starts at the Unix
  Epoch on January 1st, 1970 at UTC. Therefore, the unix time stamp is
  merely the number of seconds between a particular date and the Unix
  Epoch.