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The question about getting the next UID is really more of a question to ask a Mac OS X server developer than a FileMaker developer. I have a develoepr I use for the OS side of things if you're interested. Regarding your question, I don't know the answer off hand. I do know that UID's of 1000 and over are the Active Directory Network Users UIDs. But something I found online that might help is at http://wiki.freegeek.org/index.php/Mac_OSX_adduser_script It has a loop through to test UIDs to find the first available one.
I had already come across that script in my research but decided it was unsuitable because it requires human interaction and therefore won't work as a serverside script. However, I have made progress and if I can get this system to work then it means I can completely control access to my server from FileMaker.
Be sure and tell us more about your final solution... it certainly sounds interesting!