• Fresh install of Moodle 1.7 beta on SQL 2005
• Add 1 or 2 users
• Go to http://localhost/admin/user.php and select "Browse a list of users"
• Resulting page does not show actual users (though count of users is correct). INstead you get the message: "No users matching ' were found"

Probable cause: I traced the SQL with SQL Profiler and one of the queries fauils because it containts the "LIMIT" keyword (which mssql does not support). The offending query is:

SELECT id, username, email, firstname, lastname, city, country, lastaccess, confirmed
FROM mdl_user
WHERE deleted <> '1' AND username <> N'changeme' ORDER BY firstname ASC LIMIT 0,30

The full .sql file capturing the sql output when you select 'browe users' is attached.