You can not use auth()->user() in AppServiceProvider::class.

1. Create a middleware

php artisan make:middleware UserMenuItemMiddleware

2. Register Middleware (config/filament.php)

'middleware' => [
    'auth' => [
        Authenticate::class,
        UserMenuMiddleware::class, // <here
    ],
    'base' => [
        EncryptCookies::class,
        AddQueuedCookiesToResponse::class,
        StartSession::class,
        AuthenticateSession::class,
        ShareErrorsFromSession::class,
        VerifyCsrfToken::class,
        SubstituteBindings::class,
        DispatchServingFilamentEvent::class,
        MirrorConfigToSubpackages::class,
        InitializeTenancyBySubdomain::class,
        PreventAccessFromCentralDomains::class,
    ],
],

3. Now add your logic inside UserMenuItemMiddleware

public function handle(Request $request, Closure $next)
{
 
    if (auth()->user()->hasRole("super_admin")) {
        Filament::registerUserMenuItems([
            'link' => UserMenuItem::make()->label('Custom Label')->url("Your Link")
        ]);
    }
 
    Filament::registerUserMenuItems([
        'account' => UserMenuItem::make()->label('My Profile')->url('/admin/my-profile')
    ]);
 
 
    return $next($request);
}

That its now you can have conditions on your custom user menu items.