Sometimes the Users tab should be shown for a non-root user but it is not.
For instance: A user with only GRANT or CREATE USER privileges (globally) should be shown the User tab.
Probably a user with similar database-specific privileges (no global privileges) should also be shown the Users tab, though in this case in particular we might want to discuss what this would look like (as they won't be given access to the -Global- privileges, only for that database).
Also related: https://sourceforge.net/p/phpmyadmin/feature-requests/781/
Implemented with https://github.com/phpmyadmin/phpmyadmin/commit/3a215f86c8bc436383f801dad77ebc9495ef28b2