This policy setting allows you to permit or prohibit use of the Local Users and Groups preference extension. When a preference extension is prohibited it does not appear in the Group Policy Management Editor window of the GPMC. If you enable this policy setting you permit use of the preference extension unless restricted by the “Permit use of Control Panel Settings (Computers)” or “Permit use of Control Panel Settings (Users)” policy settings. Enabling this policy setting overrides the “Restrict users to the explicitly permitted list of snap-ins” policy setting. If you disable this policy setting you prohibit use of the preference extension. If you do not configure this policy setting you permit use of the preference extension unless restricted by the “Restrict users to the explicitly permitted list of snap-ins” “Permit use of Control Panel Settings (Computers)” or “Permit use of Control Panel Settings (Users)” policy settings.
Permit use of Local Users and Groups preference extension
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HKEY_CURRENT_USER -> Software -> Policies -> Microsoft -> MMC -> {79F92669-4224-476c-9C5C-6EFB4D87DF4A} # Restrict_Run
Windows Components -> Microsoft Management Console -> Restricted/Permitted snap-ins -> Group Policy -> Preference snap-in extensions