This can apply for more, but at least is a common issue that we as crm developers, architects, have to deal with (on views and processes).
Few projects we need to use in Processes or in Views some Lookups for records that you cannot import (System Users, BU’s,…) across multiple domains (Dev, UAT and Production for example).
I know, we always can create more entities for that purpose, however, it can be painful to manage after few deploys of new releases.
But, trying to import a Solution with views and processes with references to non existent records, it will bring: sometimes failure of the import or in processes, processes with references to non existent records it will become in Draft, and when i import a solution i expect to have all working.
In here, the easier solution that i have found was, having a file with "Old Guid", "New Guid" in each line, and with a Console Application with all variables configured trough the app.config or custom mappings file, Unzip the exported Solution, open all the files of the solution and replace in all the "Old Guid" by the "New Guid", zip again and Import to the new environment.
I can ensure that it will work, and i don’t see honestly any problem of doing this.
Hope it helps.