A delegate (or admin) could have accessed the drive on behalf of the user, or an application. And there are some hidden/system files that can sometimes be counted (instead of filtered out of the report). As with most other reports, take it with a grain of salt.
OneDrive usage reports no file activity date but files present
DonnaSmith
151
Reputation points
Pulled the onedrive usage report from M365 portal
Identified users with no last activity date. as per docs this entry means;
'The last date a file activity was performed in onedrive. If onedrive has had no file activity, the value will be blank'
I have a list of such users however the file count field for some users is greater than 0. How can users have had no activity with onedrive files yet still have x amount of files in onedrive?