Until Spring '21 Release, standard report such as reports in "Administrative Reports" folder does not exist in Lightning, check out the gap here. However, some reports such as "All Active Users" can be easily created manually in Lightning with Users record type, but other reports such as "API Usage Last 7 Days" build with API Usage report type does not exist in Lighting.
Issue: a user complains that he can't create or access reports build with Users report type, what is the cause?
Finding: the user does not have View Setup and Configuration permission, enabling this permission will allow the user to create (the user must have to Create and Customize Reports permission) and run the report created with users record type (the user must have Run Reports permission).
Enabling View Setup and Configuration permission will also enable View Roles and Role Hierarchy permission, this can't be disabled. Without View Roles and Role Hierarchy permission, the "User Detail" button will not visible when clicking a user name from the page layout.