Overview:
The end-user cannot access a Salesforce Report based on Report Type Users.
Root Cause:
This is a report on the User object or user fields. The end-user is a Salesforce Platform user and does not have any read access to User field data. Therefore, the user is not able to view the report, as it contains User fields.
Solution:
Change the User License from Salesforce Platform to Salesforce and the report becomes visible.
Related Documentation:
N/A
Thank you