How best to use this package for data consolidation?

[blorange2]

I have an Excel report which I receive from a third party that tells me that users in my system have access to another system. Essentially, in my application there's a button that says go to other system.

Anyway, I use Laravel Excel to import this file, then I loop through the rows to see if a user in my application has a matching email address and if they do, I update a field.

Below is my approach

<?php
namespace App\Http\Controllers\Admin;

use App\Http\Controllers\Controller;
use App\Imports\CustodianUsersImport;
use App\User;
use Illuminate\Http\Request;
use Log;

class CustodianImportController extends Controller
{
    /**
     * Display a form so that users can select an Excel document to import.
     */
    public function create()
    {
        return view('admin.users.consolidate');
    }

    /**
     * Import data from an uploaded Excel document and loop through to see if we should allow custodian access or not.
     */
    public function import(Request $request)
    {
        $importedEmails = [];

        $request->validate([
            'upload' => [
                'required',
                'file',
                'mimes:xlsx',
                'max:1000'
            ]
        ]);

        $importData = (new CustodianUsersImport)->toArray($request->file('upload'));

        foreach ($importData[0] as $row) {
            $importedEmails[] = $row['email'];
        }

        $this->grantCustodianAccess($importedEmails);

        return redirect()->back()->with('success', 'Consolodated users successfully');
    }

    /**
     * Iterate over the given email addresses,
     * if a user is found grant access to custodian portal.
     */
    private function grantCustodianAccess(array $emails)
    {
        User::whereIn('email', $emails)
            ->where('has_custodian_access', 1)
            ->get()
            ->each(function ($user) {
                $user->update('has_custodian_access', 1);
                Log::info("{$user->full_name} was granted access to the MainSpring portal.");
            });

        $unconsolodatedUsers = User::select('email')->whereNotIn('email', $emails)->count();

        Log::info("{$unconsolodatedUsers} investors were not found in the data import");
    }
}

Should I be doing this logic within the import class itself?

I know I could use the ToCollection trait like so

namespace App\Imports;

use App\User;
use Illuminate\Support\Collection;
use Maatwebsite\Excel\Concerns\ToCollection;

class UsersImport implements ToCollection
{
    public function collection(Collection $rows)
    {
        foreach ($rows as $row) 
        {
            User::create([
                'name' => $row[0],
            ]);
        }
    }
}

But instead within each loop I could do

User::where('email', $row['email'])->first()
    ->update([]);

With this though, I don't know if this would be an awful performance hit?

Anyone got a better implementation?