It appears the item In context tab: Audits tab in context of object under Roles does not apply to the User object.
Currently folks with a permission role containing the permission "In context tab: Audits tab in context of object " cannot see the audit log in the context of User objects.
They see an Access denied message as shown below.

We'd like to request Users objects not be exempt from the permission "In context tab: Audits tab in context of object"