Why do recently-created new user accounts that have never logged on appear in the last logon report? (NETIQKB73266)

Why do recently-created new user accounts that have never logged on appear in the last logon report?

Why do user accounts that were created within the last 30 days but have never logged on show up in Last Logon reports where the date threshold is set to 90 days or greater?

If you look at some of the user accounts in the ARM console and check the last logon date shows it will show up as "unavailable" which would make sense since they are new user accounts that have never logged on. This is due to a Microsoft UI bug in Microsoft Access that shows dates set to "Never" or "Unavailable" as the year 1969. Since 1969 is way more than 90 days, the user accounts will show up in the reports.

January 01, 1970 is the first date recognized as a legitimate system date by Microsoft Windows operating systems.

Formerly known as NETIQKB73266