did not appear to be 100% working on firmware 7.0.116 on my ISM-SRE-300-based WLC. It shows net users on the exported config but only those with temporary accounts! I.e. an account appears on the exported config only if you set its lifetime to a non-zero value. Thus to backup local user database prior to a firmware upgrade you have to go through all guest user accounts and set their lifetime to a big value (a couple of days). As soon as the upgrade is completed you can go through all of them again and revert TTLs back to zero.