When using ConfigMgr+Intune also known as UDM – it might be tricky to understand how many users are Intune enabled.
Use the following SQL query to get the total number:
select count(CloudUserID) from User_disc where CloudUserID IS NOT NULL
In case you want to know which specific users, try this:
select user_name0,cloudUserID from User_disc where clouduserID IS NOT NULL