sys.dm_sql_referencing_entities not returning results
Referenced/referencing entity functions return instances where an object, column etc. is referenced directly (usually in other objects like stored procedures, but Mark has the full list from the documentation).

These functions are not meant to analyze foreign key dependencies, which you can get from the foreign key catalog views. This simple query assumes all tables are in the dbo schema, but you would need to add joins to sys.schemas in order to flesh those out otherwise:

SELECT 'FK points from ', f.name, ' to ', t.name
  FROM sys.foreign_keys AS fk
  INNER JOIN sys.objects AS f 
    ON fk.parent_object_id = f.[object_id]
  INNER JOIN sys.objects AS t 
    ON fk.referenced_object_id = t.[object_id];


The query in your question will return results if you create an object that references the table, e.g.:

CREATE VIEW [Test].MyView_DeleteMe
AS
  SELECT * FROM [Test].Users;