"New Year's Babies": First new user each New Year's Day (Midnight UTC)

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Physics

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select 
  year(creationdate) as [Year],
  min(u.creationdate) as [New Year's Baby]
into #temp from users u
where creationdate>='2008-08-01'
group by year(creationdate)
order by year(creationdate)

select 
  t.[Year],
  u.id as [User Link],
  u.Reputation,
  u.creationdate as [Join Date],
  u.lastaccessdate as [Last Access],
  Location
from #temp t left join users u on t.[New Year's Baby]=u.creationdate
order by  t.[Year]

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