Hi,
Thanks for your question.
You can run GPResult or the powershell cmdlet Get-GPResultantSetOfPolicy to generate the RSoP information for users, but unfortunately neither of them could directly give a list of users which has the RSoP data. GPResult could throw an error message when a user doesn't have RSoP data.
The code could be like this. It could take some time to run as the GPResult will try to generate RSoP for all the users.
$users=Get-LocalUser
foreach($user in $users){
if((GPResult /USER $user.name /R) -notlike "*does not have RSoP data.*"){
$user.name | Out-File C:\userlist.txt -Append
}
}