Should there be a hardlink from `/Users/Users` pointing to `/Users`?
There should not be a link like that. If you truly have a hard link, that's something that's a bit self-referential, snake eating it's own tail recursion, so I'd make sure you have a backup if you're not sure you're deleting the correct link.

From your listing - the link count is 1 so it's probably a sym link and not even a hard link - which means it's safer to delete in reality than in theory above.

I would expect a 2 between the permissions lrwxr-x-ry-x and root owner if you had a hard link there.