How is a «get list» Web API request handled?

Context: How is the /api/rest/latest/users Web API request handled?

Step 1. Oro\Bundle\SoapBundle\Controller\Api\Rest\RestGetController::handleGetListRequest()

Step 2. Oro\Bundle\SoapBundle\Entity\Manager\ApiEntityManager::getListQueryBuilder()

Step 3A. Oro\Bundle\SoapBundle\Entity\Manager\ApiEntityManager::prepareQueryCriteria()

Step 3B. Doctrine\ORM\EntityRepository::createQueryBuilder()