We have UREPro installed. We have a user “Sales_agent” that has access to all the user permissions. The Users menu item does not show up when logged into the back end.
Re-check that user can at least the ‘list_users’ capability.
If you have “Admin menu access” add-on active, check if “Users” menu is not blocked for role granted to this user.
Check if some other plugin does not block “Users” menu for this user or his role.