List users matching the specified criteria. Provide userIDs to look up specific users, or tenantID to list all users with access to an organization. If both are provided, tenantID takes precedence.

When includeSettings is true, each user object includes the nested tenantSettings containing notification preferences, dashboard preferences, recommendation filters, and display settings for the specified tenant.

Alternatively, provide reportOwnerCandidatesInTenantID or dashboardOwnerCandidatesInTenantID (checked before userIDs/tenantID) to list the members eligible to become a report's or dashboard's owner in that tenant. This mode requires the corresponding TRANSFER_*_OWNERSHIP permission and returns the minimal { candidates } projection instead of { users }.

Directory access is separate from single-profile access: userIDs requires system-wide user-read permission or partner user-read permission restricted to users associated with the same MSP. A tenant directory requires user-read permission scoped to that tenant. Listing a user does not grant permission to read or edit their profile through /users/USERID.